26 U.S.C. § 2601
Tax imposed
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
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Cited by 13
- 26 CFR § 1.48(e)-1 — Low-Income Communities Bonus Credit Program.
- 26 CFR § 1.48E(h)-1 — Clean Electricity Low-Income Communities Bonus Credit Amount Program.
- 26 CFR § 26.2600-1 — Table of contents.
- 26 CFR § 26.2662-1 — Generation-skipping transfer tax return requirements.
- 26 U.S.C. § 164 — Taxes
- 26 U.S.C. § 2602 — Amount of tax
- 26 U.S.C. § 2603 — Liability for tax
- 26 U.S.C. § 2654 — Special rules
- 26 U.S.C. § 2661 — Administration
- 26 U.S.C. § 303 — Distributions in redemption of stock to pay death taxes
- 26 U.S.C. § 48 — Energy credit
- 26 U.S.C. § 48E — Clean electricity investment credit
Nearby sections (25 sections)
- 2513 · Gift by husband or wife to third party
- 2514 · Powers of appointment
- 2515 · Treatment of generation-skipping transfer tax
- 2515A · Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13,…
- 2516 · Certain property settlements
- 2517 · Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22,…
- 2518 · Disclaimers
- 2519 · Dispositions of certain life estates
- 2521 · Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976,…
- 2522 · Charitable and similar gifts
- 2523 · Gift to spouse
- 2524 · Extent of deductions
- 2601 · Tax imposed
- 2602 · Amount of tax
- 2603 · Liability for tax
- 2604 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i),…
- 2611 · Generation-skipping transfer defined
- 2612 · Taxable termination; taxable distribution; direct skip
- 2613 · Skip person and non-skip person defined
- 2614 · Omitted
- 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
- 2631 · GST exemption