§ 2661. Administration

186 words·~1 min read·/usc/title-26/section-2661

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Insofar as applicable and not inconsistent with the provisions of this chapter—

(1)except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and

(2)in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).

(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)

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Cited by 1 section

U.S. Code

§ 2621
Taxable amount in case of taxable distribution

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U.S. Code

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Pub. L. 99–514, title XIV, § 1431(a)
100 Stat. 2728
section 1433 of Pub. L. 99–514

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§ 2661

Administration

U.S.C.×1

U.S.C.§ 2611

U.S.C.§ 2601

Pub. L.Pub. L. 99–514, title XIV, § 1431(a)

Stat.100 Stat. 2728

Pub. L.section 1433 of Pub. L. 99–514

Cites 5Cited by 1 across 1 source