§2653. Taxation of multiple skips — Inbound Citations

Citations to §2653(a)

• 26 U.S.C. § 2652(a)(1)

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  (1) Except as provided in this subsection or section 2653(a), the term “transferor” means—

  (A) in the case of any property subject to the tax imposed by chapter 11, the decedent, and

  (B) in the case of any property subject to the tax imposed by chapter 12, the donor.

  An individual shall be treated as transferring any property with respect to which such individual is the transferor.