GroundRules
← Search the law
US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 2601: Tax imposed

Read at publisher ↗
Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS

A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection