US Code Title 26 Chapter 13 Tax on Generation-skipping Transfers

Subchapter A - Tax Imposed

§ 2601 - Tax Imposed
§ 2602 - Amount of Tax
§ 2603 - Liability for Tax
§ 2604 - Credit for Certain State Taxes

Subchapter B - Generation-skipping Transfers

§ 2611 - Generation-skipping Transfer Defined
§ 2612 - Taxable Termination; Taxable Distribution; Direct Skip
§ 2613 - Skip Person and Non-skip Person Defined

Subchapter C - Taxable Amount

§ 2621 - Taxable Amount in Case of Taxable Distribution
§ 2622 - Taxable Amount in Case of Taxable Termination
§ 2623 - Taxable Amount in Case of Direct Skip
§ 2624 - Valuation

Subchapter D - Gst Exemption

§ 2631 - Gst Exemption
§ 2632 - Special Rules for Allocation of Gst Exemption

Subchapter E - Applicable Rate; Inclusion Ratio

§ 2641 - Applicable Rate
§ 2642 - Inclusion Ratio

Subchapter F - Other Definitions and Special Rules

§ 2651 - Generation Assignment
§ 2652 - Other Definitions
§ 2653 - Taxation of Multiple Skips
§ 2654 - Special Rules

Subchapter G - Administration

§ 2661 - Administration
§ 2662 - Return Requirements
§ 2663 - Regulations

Last modified: October 26, 2015