Title 26, Chapter 13
Internal Revenue Code — 24 sections
- § 2601 Section 2601 - Tax imposed
- § 2602 Section 2602 - Amount of tax
- § 2603 Section 2603 - Liability for tax
- § 2604 Section 2604 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(95)(B)(i), Dec. 19, 2014 , 128 Stat. 4051 ]
- § 2611 Section 2611 - Generation-skipping transfer defined
- § 2612 Section 2612 - Taxable termination; taxable distribution; direct skip
- § 2613 Section 2613 - Skip person and non-skip person defined
- § 2614 Section 2614 - Omitted]
- § 2621 Section 2621 - Taxable amount in case of taxable distribution
- § 2622 Section 2622 - Taxable amount in case of taxable termination
- § 2623 Section 2623 - Taxable amount in case of direct skip
- § 2624 Section 2624 - Valuation
- § 2631 Section 2631 - GST exemption
- § 2632 Section 2632 - Special rules for allocation of GST exemption
- § 2641 Section 2641 - Applicable rate
- § 2642 Section 2642 - Inclusion ratio
- § 2651 Section 2651 - Generation assignment
- § 2652 Section 2652 - Other definitions
- § 2653 Section 2653 - Taxation of multiple skips
- § 2654 Section 2654 - Special rules
- § 2661 Section 2661 - Administration
- § 2662 Section 2662 - Return requirements
- § 2663 Section 2663 - Regulations
- § 2664 Section 2664 - Repealed. Pub. L. 111–312, title III , § 301(a), Dec. 17, 2010 , 124 Stat. 3300 ]