26 U.S. Code § 2603 - Liability for tax
(a) Personal liability
(1) Taxable distributions
In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee.
(2) Taxable termination
In the case of a taxable termination or a direct skip from a trust, the tax shall be paid by the trustee.
(b) Source of tax
Unless otherwise directed pursuant to the governing instrument by specific reference to the tax imposed by this chapter, the tax imposed by this chapter on a generation-skipping transfer shall be charged to the property constituting such transfer.
Source(Added Pub. L. 94–455, title XX, § 2006(a),Oct. 4, 1976, 90 Stat. 1881; amended Pub. L. 99–514, title XIV, § 1431(a),Oct. 22, 1986, 100 Stat. 2718.)
1986—Pub. L. 99–514amended section generally, substituting tax liability provisions consisting of language placing liability, under different circumstances, on the transferee, the trustee, or the transferor, the source of the tax, and a cross reference to section 2661 for former provisions which covered the question of liability for tax with language covering the trustee and the distributee, the limitation on personal liability of the trustee who relied on certain information furnished by the Secretary, the limitation on personal liability of distributee, and the lien on property transferred until the tax was paid in full or became unenforceable by reason of lapse of time.
Effective Date of 1986 Amendment