{"identifier":"/us/usc/t26/s2623","title":26,"num":"\u00a7\u202f2623.","heading":"Taxable amount in case of direct skip","text":"\u00a7\u202f2623.\nTaxable amount in case of direct skip\nFor purposes of this chapter, the taxable amount in the case of a direct skip shall be the value of the property received by the trans\u00adferee.","url":"https://projectusc.org/usc/t26/s2623.html","content":[{"t":"sec","id":"/us/usc/t26/s2623","children":[{"t":"num","text":"\u00a7\u202f2623."},{"t":"heading","text":"Taxable amount in case of direct skip"},{"t":"content","text":"\n","children":[{"t":"p","text":"For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value of the property received by the trans\u00adferee.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}