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

26 U.S.C. § 2614

[§2614. Omitted]

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Nearby sections (25 sections)
  1. 2519 · Dispositions of certain life estates
  2. 2521 · [§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4,…
  3. 2522 · Charitable and similar gifts
  4. 2523 · Gift to spouse
  5. 2524 · Extent of deductions
  6. 2601 · Tax imposed
  7. 2602 · Amount of tax
  8. 2603 · Liability for tax
  9. 2604 · [§2604. Repealed. Pub. L. 113–295, div. A, title II,…
  10. 2611 · Generation-skipping transfer defined
  11. 2612 · Taxable termination; taxable distribution; direct skip
  12. 2613 · Skip person and non-skip person defined
  13. 2614 · [§2614. Omitted]
  14. 2621 · Taxable amount in case of taxable distribution
  15. 2622 · Taxable amount in case of taxable termination
  16. 2623 · Taxable amount in case of direct skip
  17. 2624 · Valuation
  18. 2631 · GST exemption
  19. 2632 · Special rules for allocation of GST exemption
  20. 2641 · Applicable rate
  21. 2642 · Inclusion ratio
  22. 2651 · Generation assignment
  23. 2652 · Other definitions
  24. 2653 · Taxation of multiple skips
  25. 2654 · Special rules
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