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 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 C. Taxable Amount

  SubChapter C. Taxable Amount  

§ 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

Amendments

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.