Subchapter B—Generation-Skipping Transfers — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 2611. | Generation-skipping transfer defined. | |
| 2612. | Taxable termination; taxable distribution; direct skip. | |
| 2613. | Skip person and non-skip person defined. |
Editorial Notes
Amendments
1986—Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718, substituted “Generation-Skipping Transfers” for “Definitions and Special Rules” in subchapter heading, substituted “Generation-skipping transfer defined” for “Generation-skipping transfer” in item 2611, “Taxable termination; taxable distribution; direct skip” for “Deemed transferor” in item 2612, and “Skip person and non-skip person defined” for “Other definitions” in item 2613, and struck out item 2614 “Special rules”.