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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 2601

Tax imposed

Official textgovinfo.govlast amended

A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

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Nearby sections (25 sections)
  1. 2513 · Gift by husband or wife to third party
  2. 2514 · Powers of appointment
  3. 2515 · Treatment of generation-skipping transfer tax
  4. 2515A · [§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug.…
  5. 2516 · Certain property settlements
  6. 2517 · [§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A),…
  7. 2518 · Disclaimers
  8. 2519 · Dispositions of certain life estates
  9. 2521 · [§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4,…
  10. 2522 · Charitable and similar gifts
  11. 2523 · Gift to spouse
  12. 2524 · Extent of deductions
  13. 2601 · Tax imposed
  14. 2602 · Amount of tax
  15. 2603 · Liability for tax
  16. 2604 · [§2604. Repealed. Pub. L. 113–295, div. A, title II,…
  17. 2611 · Generation-skipping transfer defined
  18. 2612 · Taxable termination; taxable distribution; direct skip
  19. 2613 · Skip person and non-skip person defined
  20. 2614 · [§2614. Omitted]
  21. 2621 · Taxable amount in case of taxable distribution
  22. 2622 · Taxable amount in case of taxable termination
  23. 2623 · Taxable amount in case of direct skip
  24. 2624 · Valuation
  25. 2631 · GST exemption
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