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

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter C-Taxable Amount

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Subchapter C-Taxable Amount

Sec.

2621.

Taxable amount in case of taxable distribution.

2622.

Taxable amount in case of taxable termination.

2623.

Taxable amount in case of direct skip.

2624.

Valuation.

Editorial Notes

Amendments

1986- Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2720 , substituted "Taxable Amount" for "Administration" in subchapter heading, substituted "Taxable amount in case of taxable distribution" for "Administration" in item 2621 and "Taxable amount in case of taxable termination" for "Regulations" in item 2622, and added items 2623 and 2624.