 |
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 D. GST Exemption |
| § 2631. GST exemption |
| § 2632. Special rules for allocation of GST exemption |