26 USC Ch. 13: Front Matter
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26 USC Ch. 13: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS
Jump To: Amendments

CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS

Subchapter
Sec.1

        

A.
Tax imposed
2601

        

B.
Generation-skipping transfers
2611
C.
Taxable amount
2621
D.
GST exemption
2631
E.
Applicable rate; inclusion ratio
2641
F.
Other definitions and special rules
2651
G.
Administration
2661

        

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.

Chapter Referred to in Other Sections

This chapter is referred to in sections 667, 691, 2032, 2044, 2515, 2701, 7517 of this title.

1 Section numbers editorially supplied.