26 USC § 2661 - Administration

---
identifier: "/us/usc/t26/s2661"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2661 - Administration"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2661"
section_name: "Administration"
chapter_number: 13
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
subchapter_number: "G"
subchapter_name: "Administration"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)"
---


# § 2661. Administration

Insofar as applicable and not inconsistent with the provisions of this chapter—

**(1)** except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and

**(2)** in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).

---

**Source Credit**: (Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .