“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.
(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)
Section 16704
Rev. & Tax. Code § 16704, under Definitions.
Rev. & Tax. Code § 16704