26 USC Ch. 13: Front Matter
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26 USC Ch. 13: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS
Jump To: MiscellaneousAmendments

CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS

Subchapter
Sec.1
A.
Tax imposed
2601

        

B.
Generation-skipping transfers
2611
C.
Taxable amount
2621
D.
GST exemption
2631
E.
Applicable rate; inclusion ratio
2641
F.
Other definitions and special rules
2651
G.
Administration
2661

        


Editorial Notes

Amendments

1986- Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717 , struck out "CERTAIN" after "TAX ON" in chapter heading, substituted "Generation-skipping transfers" for "Definitions and special rules" in item for subchapter B and "Taxable amount" for "Administration" in item for subchapter C, and added items for subchapters D, E, and F.

1 Section numbers editorially supplied.