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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2661

Administration

Ch. 13 — TAX ON GENERATION-SKIPPING TRANSFERS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 13
Statutory Text

26 U.S.C. § 2661 — Administration

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS Subchapter G - Administration Sec. 2661 - Administration From the U.S. Government Publishing Office, www.gpo.gov

§2661. Administration

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.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
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BS-USC26-SEC-10F6E4
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 2661
Jurisdiction
Federal — United States
Status
✓ ACTIVE
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PRIMARY-SOURCE
Source Verified
✓ TRUE
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e8f47270b89a6071...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 2661 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 2654 26 U.S.C. § 2662 →
Ch. 13 — TAX ON GENERATION-SKIPPING TRANSFERS
26 U.S.C. § 260126 U.S.C. § 260226 U.S.C. § 260326 U.S.C. § 260426 U.S.C. § 261126 U.S.C. § 261226 U.S.C. § 261326 U.S.C. § 261426 U.S.C. § 262126 U.S.C. § 262226 U.S.C. § 262326 U.S.C. § 262426 U.S.C. § 263126 U.S.C. § 263226 U.S.C. § 264126 U.S.C. § 264226 U.S.C. § 265126 U.S.C. § 265226 U.S.C. § 265326 U.S.C. § 265426 U.S.C. § 266126 U.S.C. § 266226 U.S.C. § 266326 U.S.C. § 2664
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