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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle B. Estate and Gift Taxes |
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Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS |
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SubChapter A. Tax Imposed |
| § 2601. Tax imposed |
| § 2602. Amount of tax |
| § 2603. Liability for tax |
| § 2604. Credit for certain State taxes |
Amendments
2004—Pub. L. 108–311, title IV, § 408(a)(21),
2001—Pub. L. 107–16, title V, § 532(c)(15),
1986—Pub. L. 99–514, title XIV, § 1431(a),