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Tax. A beneficiary who is more than one generation removed from the transferor and to whom assets are conveyed in a generation-skipping transfer. IRC (26 USCA) § 2613(a). See GENERATION-SKIPPING TRANSFER. [Cases: Internal Revenue 4224.]

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词条贡献者

译员William，毕业于欧洲顶尖的高级翻译学院，专注翻译各种与区块链技术与数字货币有关的法律文件。