Subchapter A — Tax Imposed (Sections 2601 to 2604)
Subchapter B — Generation-Skipping Transfers (Sections 2611 to 2613)
Subchapter C — Taxable Amount (Sections 2621 to 2624)
Subchapter D — GST Exemption (Sections 2631 to 2632)
Subchapter E — Applicable Rate; Inclusion Ratio (Sections 2641 to 2642)
Subchapter F — Other Definitions and Special Rules (Sections 2651 to 2654)
