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CHAPTER 13⁠—TAX ON GENERATION-SKIPPING TRANSFERS — Front Matter

Chap.Sec.
A.Tax imposed2601
B.Generation-skipping transfers2611
C.Taxable amount2621
D.GST exemption2631
E.Applicable rate; inclusion ratio2641
F.Other definitions and special rules2651
G.Administration2661

Editorial Notes

Amendments

1986⁠—Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2717, struck out “CERTAIN” after “TAX ON” in chapter heading, substituted “Generation-skipping transfers” for “Definitions and special rules” in item for subchapter B and “Taxable amount” for “Administration” in item for subchapter C, and added items for subchapters D, E, and F.