{"data":{"id":"us/26-u.s.c.-2601","jurisdiction":"us","citation":"26 U.S.C. § 2601","heading":"Tax imposed","body":"A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4955f12c632387f12ef8215607d1da3f1227ba134c38c34d26f355ec84e3022a","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2524","next":"us/26-u.s.c.-2602"},"notice":"GroundRules: Original legal text. Not legal advice."}