- Subchapter A—Tax Imposed (§§ 2601 – 2604)
- Subchapter B—Generation-Skipping Transfers (§§ 2611 – 2614)
- Subchapter C—Taxable Amount (§§ 2621 – 2624)
- Subchapter D—GST Exemption (§§ 2631 – 2632)
- Subchapter E—Applicable Rate; Inclusion Ratio (§§ 2641 – 2642)
- Subchapter F—Other Definitions and Special Rules (§§ 2651 – 2654)
- Subchapter G—Administration (§§ 2661 – 2664)
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26 U.S. Code Subtitle B Chapter 13 - TAX ON GENERATION-SKIPPING TRANSFERS
Editorial Notes
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.