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.
History: (Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1.)
Meaning of “Generation-Skipping Transfer.”
Ala. Code § 40-15A-1 — under Title 40.
Ala. Code § 40-15A-1