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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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双语律师郭敏,国际知名商学院金融专业,擅长翻译各类与金融衍生品与结构化产品相关的法律文件。
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