26 USC Subtitle B, CHAPTER 13, Subchapter A: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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.