26 USC Subtitle B, CHAPTER 13, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter B-Generation-Skipping Transfers

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Subchapter B-Generation-Skipping Transfers

Sec.

2611.

Generation-skipping transfer defined.

2612.

Taxable termination; taxable distribution; direct skip.

2613.

Skip person and non-skip person defined.

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".

Subchapter Referred to in Other Sections

This subchapter is referred to in section 2601 of this title.