§ 2601. Tax imposed
1,821 words·~8 min read·
/usc/title-26/section-2601A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
Connections43 cite this · traces to 2
Cited by 43 sections · top 34
public-private-law
U.S. Code
- § 164Taxes
- § 2611Generation-skipping transfer defined
- § 6166Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 2032Alternate valuation
- § 691Recipients of income in respect of decedents
- § 2642Inclusion ratio
- § 2602Amount of tax
- § 2613Skip person and non-skip person defined
- § 303Distributions in redemption of stock to pay death taxes
- § 2515Treatment of generation-skipping transfer tax
- § 2013Credit for tax on prior transfers
- § 2612Taxable termination; taxable distribution; direct skip
- § 2663Regulations
- § 2631GST exemption
- § 2621Taxable amount in case of taxable distribution
- § 2651Generation assignment
- § 2632Special rules for allocation of GST exemption
- § 2652Other definitions
- § 2622Taxable amount in case of taxable termination
- § 2662Return requirements
- § 2641Applicable rate
- § 2603Liability for tax
- § 2661Administration
- § 2624Valuation
- § 2654Special rules
- § 2653Taxation of multiple skips
- § 2623Taxable amount in case of direct skip
statutes-at-large
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
statute-compilations
Traces to 2 documents
25 references not yet in our index
- Pub. L. 94–455, title XX, § 2006(a)
- 90 Stat. 1879
- Pub. L. 99–514, title XIV, § 1431(a)
- 100 Stat. 2718
- Pub. L. 99–514
- Pub. L. 99–514, title XIV, § 1433
- 100 Stat. 2731
- Pub. L. 100–647, title I, § 1014(h)(1)
- 102 Stat. 3567
- Pub. L. 101–508, title XI, § 11703(c)(3)
- 104 Stat. 1388–517
- Pub. L. 100–647, title I, § 1014(h)(3)(B)
- 102 Stat. 3568
- Pub. L. 100–647, title I, § 1014(h)(5)
- Pub. L. 94–455, title XX, § 2006(c)
- 90 Stat. 1889
- Pub. L. 95–600, title VII, § 702(n)(1)
- 92 Stat. 2935
- Pub. L. 97–34, title IV, § 428
- 95 Stat. 319
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- section 2006(c) of Pub. L. 94–455
- section 702(n)(1) of Pub. L. 95–600
- section 702(n)(5) of Pub. L. 95–600
Citation graph
cites case law
§ 2601
Tax imposed
U.S.C.×31
Stat.×10
Pub. L.×1
Stat. Comp.×1
Pub. L.Pub. L. 94–455, title XX, § 2006(a)
Stat.90 Stat. 1879
Pub. L.Pub. L. 99–514, title XIV, § 1431(a)
Stat.100 Stat. 2718
Pub. L.Pub. L. 99–514
Cites 27 · showing 7Cited by 43 across 4 sources