§2612. Taxable termination; taxable distribution; direct skip — Inbound Citations

Citations to §2612(c)

• 26 U.S.C. § 6166(i)

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  (i) To the extent that an interest in a closely held business is the subject of a direct skip (within the meaning of section 2612(c)) occurring at the same time as and as a result of the decedent’s death, then for purposes of this section any tax imposed by section 2601 on the transfer of such interest shall be treated as if it were additional tax imposed by section 2001.