Notes on tax on generation-skipping transfers : US Code - Notes

Search Notes on tax on generation-skipping transfers : US Code - Notes

Subchapter Sec.(!1)
A. Tax imposed 2601
B. Generation-skipping transfers 2611
C. Taxable amount 2621
D. GST exemption 2631
E. Applicable rate; inclusion ratio 2641
F. Other definitions and special rules 2651
G. Administration 2661

AMENDMENTS
1986 - Pub. L. 99-514, title XIV, Sec. 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.

(!1) Section numbers editorially supplied.