26 U.S.C. Chapter 13 — TAX ON GENERATION-SKIPPING TRANSFERS

• § 2601— Tax imposed
• § 2602— Amount of tax
• § 2603— Liability for tax
• § 2611— Generation-skipping transfer defined
• § 2612— Taxable termination; taxable distribution; direct skip
• § 2613— Skip person and non-skip person defined
• § 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
• § 2631— GST exemption
• § 2632— Special rules for allocation of GST exemption
• § 2641— Applicable rate
• § 2642— Inclusion ratio
• § 2651— Generation assignment
• § 2652— Other definitions
• § 2653— Taxation of multiple skips
• § 2654— Special rules
• § 2661— Administration
• § 2662— Return requirements
• § 2663— Regulations