26 USC Subtitle B, CHAPTER 13, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter A-Tax Imposed

Jump To: MiscellaneousAmendments

Subchapter A-Tax Imposed

Sec.

2601.

Tax imposed.

2602.

Amount of tax.

2603.

Liability for tax.

[2604.

Repealed.]

Editorial Notes

Amendments

2014- Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 , which directed amendment of subchapter A of chapter 13 of this title by striking out item 2604 in the table of sections for "such subpart", was executed by striking out item 2604 "Credit for certain State taxes" in the table of sections for this subchapter, to reflect the probable intent of Congress.

2004- Pub. L. 108–311, title IV, §408(a)(21), Oct. 4, 2004, 118 Stat. 1192 , added item 2604.

2001- Pub. L. 107–16, title V, §532(c)(15), June 7, 2001, 115 Stat. 75 , struck out item 2604 "Credit for certain State taxes".

1986- Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717 , in amending analysis of subchapter A generally, added item 2604.