26 USC § 2614 - Omitted]

---
identifier: "/us/usc/t26/s2614"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2614 - Omitted]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2614"
section_name: "Omitted]"
chapter_number: 13
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
subchapter_number: "B"
subchapter_name: "Generation-Skipping Transfers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "omitted"
---


# [§ 2614. Omitted]

## Editorial Notes

### Codification

Section, added , , ; amended , , ; , , , related to special rules for generation-skipping transfers, prior to the general revision of this chapter by .