26 USC Subtitle B, CHAPTER 13, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter D-GST Exemption
Subchapter D-GST Exemption
Sec.
2631.
GST exemption.
2632.
Special rules for allocation of GST exemption.