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.

Amendment of Analysis

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 2011 of this title.

Amendments

2004- Pub. L. 108–311, title IV, §408(a)(21), Oct. 4, 2004, 118 Stat. 1192 , added item 2604.

2001- Pub. L. 107–16, title V, §532(c)(15), (d), title IX, §901, June 7, 2001, 115 Stat. 75 , 150, temporarily struck out item 2604 "Credit for certain State taxes". See Effective and Termination Dates of 2001 Amendment note set out under section 2011 of this title.

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.