26 USC Subtitle B, CHAPTER 13, Subchapter A: Front Matter
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26 USC Subtitle B, CHAPTER 13, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter A-Tax Imposed
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Subchapter A-Tax Imposed

Sec.
2601.
Tax imposed.
2602.
Amount of tax.
2603.
Liability for tax.
2604.
Credit for certain State taxes.

        

Amendments

1986- Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717 , in amending analysis of subchapter A generally, added item 2604.