Title 26, Chapter 13 — Tax on Generation-skipping Transfers
24 sections
Section 2601
Tax imposed
Section 2602
Amount of tax
Section 2603
Liability for tax
Section 2604
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
repealed
Section 2611
Generation-skipping transfer defined
Section 2612
Taxable termination; taxable distribution; direct skip
Section 2613
Skip person and non-skip person defined
Section 2614
Omitted]
omitted
Section 2621
Taxable amount in case of taxable distribution
Section 2622
Taxable amount in case of taxable termination
Section 2623
Taxable amount in case of direct skip
Section 2624
Valuation
Section 2631
GST exemption
Section 2632
Special rules for allocation of GST exemption
Section 2641
Applicable rate
Section 2642
Inclusion ratio
Section 2651
Generation assignment
Section 2652
Other definitions
Section 2653
Taxation of multiple skips
Section 2654
Special rules
Section 2661
Administration
Section 2662
Return requirements
Section 2663
Regulations
Section 2664
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
repealed