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

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

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

Jump To: Amendments

Subchapter A-Tax Imposed

Sec.

2601.

Tax imposed.

2602.

Amount of tax.

2603.

Liability for tax.

2604.

Credit for certain State taxes.

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), June 7, 2001, 115 Stat. 75 , struck out item 2604 "Credit for certain State taxes".

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.