Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Tax Imposed §§ 2601–2604

    1. § 2601 Tax imposed
    2. § 2602 Amount of tax
    3. § 2603 Liability for tax
    4. § 2604 Repealed

  2. Subchapter B Generation-Skipping Transfers §§ 2611–2614

    1. § 2611 Generation-skipping transfer defined
    2. § 2612 Taxable termination; taxable distribution; direct skip
    3. § 2613 Skip person and non-skip person defined
    4. § 2614 Omitted

  3. Subchapter C Taxable Amount §§ 2621–2624

    1. § 2621 Taxable amount in case of taxable distribution
    2. § 2622 Taxable amount in case of taxable termination
    3. § 2623 Taxable amount in case of direct skip
    4. § 2624 Valuation

  4. Subchapter D GST Exemption §§ 2631–2632

    1. § 2631 GST exemption
    2. § 2632 Special rules for allocation of GST exemption

  5. Subchapter E Applicable Rate; Inclusion Ratio §§ 2641–2642

    1. § 2641 Applicable rate
    2. § 2642 Inclusion ratio

  6. Subchapter F Other Definitions and Special Rules §§ 2651–2654

    1. § 2651 Generation assignment
    2. § 2652 Other definitions
    3. § 2653 Taxation of multiple skips
    4. § 2654 Special rules

  7. Subchapter G Administration §§ 2661–2664

    1. § 2661 Administration
    2. § 2662 Return requirements
    3. § 2663 Regulations
    4. § 2664 Repealed