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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译者Jessie,毕业于亚洲顶尖的高级翻译学院,擅长翻译各种与能源、自然资源与利用相关的法律文件。
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