Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2601 (2024) — Tax imposed
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
Source: official text
Internal Revenue Code (Title 26 U.S.C.)
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
Source: official text