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• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE B - ESTATE AND GIFT TAXES
• CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS

    Subchapter                                                  Sec.(!1)
    A.      Tax imposed                                             2601 
    B.      Generation-skipping transfers                           2611
    C.      Taxable amount                                          2621
    D.      GST exemption                                           2631
    E.      Applicable rate; inclusion ratio                        2641
    F.      Other definitions and special rules                     2651
    G.      Administration                                          2661
                                AMENDMENTS                            
      1986 - Pub. L. 99-514, title XIV, Sec. 1431(a), Oct. 22, 1986,
    100 Stat. 2717, struck out "CERTAIN" after "TAX ON" in chapter
    heading, substituted "Generation-skipping transfers" for
    "Definitions and special rules" in item for subchapter B and
    "Taxable amount" for "Administration" in item for subchapter C, and
    added items for subchapters D, E, and F.
-SECREF-
                   CHAPTER REFERRED TO IN OTHER SECTIONS               
      This chapter is referred to in sections 529, 667, 691, 2032,
    2044, 2515, 2701, 7517 of this title.
-FOOTNOTE-
    (!1) Section numbers editorially supplied.