Pursuant to this chapter, the term “generation-skipping transfer” shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.
Ala. Code § 40-15A-1
Meaning of “Generation-Skipping Transfer.”
(Acts 1988, 1st Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.