Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

direct skip

Tax. P. generation-skipping transfer of assets, either directly or through a trust. 0 A direct skip may be subject to a generationskipping transfer tax - either a gift tax or an estate tax. IRC (26 USCA) ยงยง 2601-2602. See GENERATION-SKIPPING TRANSFER;