§ 2603. Liability for tax

• (a)
  • (1) In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee.
  • (2) In the case of a taxable termination or a direct skip from a trust, the tax shall be paid by the trustee.
  • (3) In the case of a direct skip (other than a direct skip from a trust), the tax shall be paid by the transferor.
• (b) Unless otherwise directed pursuant to the governing instrument by specific reference to the tax imposed by this chapter, the tax imposed by this chapter on a generation-skipping transfer shall be charged to the property constituting such transfer.
• (c) For provisions making estate and gift tax provisions with respect to transferee liability, liens, and related matters applicable to the tax imposed by section 2601, see section 2661.