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  1. IRC
  2. Subtitle B
  3. Chapter 13

Chapter 13 — Tax on Certain Generation-Skipping Transfers (Sections 2601 to 2664)

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)

Subchapter G — Administration (Sections 2661 to 2664)