US Code

Tag: Tax on Transfers

  • 26-U.S.C.-2642

    26-U.S.C.-2642 §2642 – Inclusion Ratio Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter E > Section 2642 Details Reference: Section 2642 Legend: §2642 – Inclusion Ratio USCode Year: 2013 Provision Content (a) Inclusion ratio defined For purposes of this chapter— (1) In general Except as otherwise provided in this section, the inclusion ratio with respect to any property transferred in…

  • 26-U.S.C.-2642

    26-U.S.C.-2642 §2642 – Inclusion Ratio Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter E > Section 2642 Details Reference: Section 2642 Legend: §2642 – Inclusion Ratio USCode Year: 2013 Provision Content (a) Inclusion ratio defined For purposes of this chapter— (1) In general Except as otherwise provided in this section, the inclusion ratio with respect to any property transferred in…

  • 26-U.S.C.-2632

    26-U.S.C.-2632 §2632 – Special Rules For Allocation of Gst Exemption Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter D > Section 2632 Details Reference: Section 2632 Legend: §2632 – Special Rules For Allocation of Gst Exemption USCode Year: 2013 Provision Content (a) Time and manner of allocation (1) Time Any allocation by an individual of his GST exemption under section…

  • Subchapter G –

    Subchapter G – Administration Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G Details Reference: Subchapter G Legend: Administration USCode Year: 2013 Provision Content Amendments 2010—Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, §501(c)(2), had never been enacted. See 2001 Amendment note below.…

  • 26-U.S.C.-2654

    26-U.S.C.-2654 §2654 – Special Rules Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F > Section 2654 Details Reference: Section 2654 Legend: §2654 – Special Rules USCode Year: 2013 Provision Content (a) Basis adjustment (1) In general Except as provided in paragraph (2), if property is transferred in a generation-skipping transfer, the basis of such property shall be increased (but…

  • 26-U.S.C.-2654

    26-U.S.C.-2654 §2654 – Special Rules Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F > Section 2654 Details Reference: Section 2654 Legend: §2654 – Special Rules USCode Year: 2013 Provision Content (a) Basis adjustment (1) In general Except as provided in paragraph (2), if property is transferred in a generation-skipping transfer, the basis of such property shall be increased (but…

  • 26-U.S.C.-2664

    26-U.S.C.-2664 [§2664 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300] Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2664 Details Reference: Section 2664 Legend: [§2664 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300] USCode Year: 2013 Provision Content Section, added Pub. L. 107–16, title V,…

  • 26-U.S.C.-2664

    26-U.S.C.-2664 [§2664 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300] Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2664 Details Reference: Section 2664 Legend: [§2664 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300] USCode Year: 2013 Provision Content Section, added Pub. L. 107–16, title V,…

  • Subchapter B –

    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…

  • Subchapter B –

    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…