26 U.S.C. § 2661
Administration
Insofar as applicable and not inconsistent with the provisions of this chapter—
except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and
in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).
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Nearby sections (25 sections)
- 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
- 2632 · Special rules for allocation of GST exemption
- 2641 · Applicable rate
- 2642 · Inclusion ratio
- 2651 · Generation assignment
- 2652 · Other definitions
- 2653 · Taxation of multiple skips
- 2654 · Special rules
- 2661 · Administration
- 2662 · Return requirements
- 2663 · Regulations
- 2664 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 2701 · Special valuation rules in case of transfers of certain…
- 2702 · Special valuation rules in case of transfers of interests in…
- 2703 · Certain rights and restrictions disregarded
- 2704 · Treatment of certain lapsing rights and restrictions
- 2801 · Imposition of tax
- 3101 · Rate of tax
- 3102 · Deduction of tax from wages
- 3111 · Rate of tax
- 3112 · Instrumentalities of the United States