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

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter B-Generation-Skipping Transfers

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Subchapter B-Generation-Skipping Transfers

Sec.

2611.

Generation-skipping transfer defined.

2612.

Taxable termination; taxable distribution; direct skip.

2613.

Skip person and non-skip person defined.

Editorial Notes

Amendments

1986- Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2718 , substituted "Generation-Skipping Transfers" for "Definitions and Special Rules" in subchapter heading, substituted "Generation-skipping transfer defined" for "Generation-skipping transfer" in item 2611, "Taxable termination; taxable distribution; direct skip" for "Deemed transferor" in item 2612, and "Skip person and non-skip person defined" for "Other definitions" in item 2613, and struck out item 2614 "Special rules".