Subchapter B –

Generation-Skipping Transfers

Pathway

Title 26 > Subtitle B > Chapter 13 > Subchapter B

Details

• Reference: Subchapter B
• Legend: Generation-Skipping Transfers
• USCode Year: 2013

Provision Content

Amendments

1986—Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2718, substituted Generation-Skipping Transfers for Definitions and Special Rules in subchapter heading, substituted Generation-skipping transfer defined for Generation-skipping transfer in item 2611, Taxable termination; taxable distribution; direct skip for Deemed transferor in item 2612, and Skip person and non-skip person defined for Other definitions in item 2613, and struck out item 2614 Special rules.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax on Transfers

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax on transfers in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax on transfers-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle B/Chapter 13/Subchapter B/Section 2611 – Generation-Skipping Transfer Defined
• Title 26/Subtitle B/Chapter 13/Subchapter B/Section 2612 – Taxable Termination; Taxable Distribution; Direct Skip
• Title 26/Subtitle B/Chapter 13/Subchapter B/Section 2613 – Skip Person and Non-Skip Person Defined
• Title 26/Subtitle B/Chapter 13/Subchapter B/Section 2614 – [Omitted]