CHAPTER 13— TAX ON GENERATION-SKIPPING TRANSFERS›Subchapter A— Tax Imposed

§ 2601. Tax imposed

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)

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▸Contents — 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

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