Chapter 13. Tax On Generation-Skipping Transfers

Subchapter A. Tax Imposed

• 26 U.S.C. § 2601 Tax Imposed
• 26 U.S.C. § 2602 Amount of Tax
• 26 U.S.C. § 2603 Liability For Tax
• 26 U.S.C. § 2604 Repealed

Subchapter B. Generation-Skipping Transfers

• 26 U.S.C. § 2611 Generation-Skipping Transfer Defined
• 26 U.S.C. § 2612 Taxable Termination; Taxable Distribution; Direct Skip
• 26 U.S.C. § 2613 Skip Person and Non-Skip Person Defined
• 26 U.S.C. § 2614 Omitted

Subchapter C. Taxable Amount

• 26 U.S.C. § 2621 Taxable Amount In Case of Taxable Distribution
• 26 U.S.C. § 2622 Taxable Amount In Case of Taxable Termination
• 26 U.S.C. § 2623 Taxable Amount In Case of Direct Skip
• 26 U.S.C. § 2624 Valuation

Subchapter D. Gst Exemption

• 26 U.S.C. § 2631 Gst Exemption
• 26 U.S.C. § 2632 Special Rules For Allocation of Gst Exemption

Subchapter E. Applicable Rate; Inclusion Ratio

• 26 U.S.C. § 2641 Applicable Rate
• 26 U.S.C. § 2642 Inclusion Ratio

Subchapter F. Other Definitions and Special Rules

• 26 U.S.C. § 2651 Generation Assignment
• 26 U.S.C. § 2652 Other Definitions
• 26 U.S.C. § 2653 Taxation of Multiple Skips
• 26 U.S.C. § 2654 Special Rules

Subchapter G. Administration

• 26 U.S.C. § 2661 Administration
• 26 U.S.C. § 2662 Return Requirements
• 26 U.S.C. § 2663 Regulations
• 26 U.S.C. § 2664 Repealed