Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS, SubTitle B. Estate and Gift Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle B. Estate and Gift Taxes

Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS

SubChapter A. Tax Imposed

SubChapter B. Generation-Skipping Transfers

SubChapter C. Taxable Amount

SubChapter D. GST Exemption

SubChapter E. Applicable Rate; Inclusion Ratio

SubChapter F. Other Definitions and Special Rules

SubChapter G. Administration

Amendments

1986—Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2717, struck out “CERTAIN” after “TAX ON” in chapter heading, substituted “Generation-skipping transfers” for “Definitions and special rules” in item for subchapter B and “Taxable amount” for “Administration” in item for subchapter C, and added items for subchapters D, E, and F.