26 U.S. Code Chapter 13 - TAX ON GENERATION-SKIPPING TRANSFERS

Subchapter Sec. [1] A. Tax imposed 2601    Section numbers editorially supplied. B. Generation-skipping transfers 2611 C. Taxable amount 2621 D. GST exemption 2631 E. Applicable rate; inclusion ratio 2641 F. Other definitions and special rules 2651 G. Administration 2661
Amendments

1986—Pub. L. 99–514, title XIV, § 1431(a),Oct. 22, 1986, 100 Stat. 2717, struck out “CERTAIN” after “TAX ON” in chapter heading, substituted “Generation-skipping transfers” for “Definitions and special rules” in item for subchapter B and “Taxable amount” for “Administration” in item for subchapter C, and added items for subchapters D, E, and F.


Footnotes
[1]  Section numbers editorially supplied.

 

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