estate tax inclusion period

(3) Estate tax inclusion period For purposes of this subsection, the term “estate tax inclusion period” means any period after the transfer described in paragraph (1) during which the value of the property involved in such transfer would be includible in the gross estate of the transferor under chapter 11 if he died. Such period shall in no event extend beyond the earlier of— (A) the date on which there is a generation-skipping transfer with respect to such property, or (B) the date of the death of the transferor.


26 USC § 2642(f)(3)

Scoping language

For purposes of this subsection
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