{"data":{"id":"us/26-u.s.c.-2661","jurisdiction":"us","citation":"26 U.S.C. § 2661","heading":"Administration","body":"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).","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":"b63fbafd9a2fcdd3b0ae0a3e777423e07ff13542502e74d53fd4a5aa59b792cc","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2654","next":"us/26-u.s.c.-2662"},"notice":"GroundRules: Original legal text. Not legal advice."}