generation skipping tax

A tax on a property transfer that skips a generation.

• The tax limits the use of generation-skipping techniques as a means of avoiding estate taxes. [Cases: Internal Revenue 4220. C.J.S. Internal Revenue §§ 576–578.]

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词条贡献者

资深译员玉晶，毕业于国内顶尖的高级翻译学院，擅长翻译各类与环境、安全与健康相关的法律文件。