26 U.S.C. § 2651
Section 2651 · Generation assignment
Viewing 26 U.S.C. § 2651 as in effect on November 10, 1988. The text changed in 1 later edition (most recent August 5, 1997).
View current version →For purposes of this chapter, the generation to which any person (other than the transferor) belongs shall be determined in accordance with the rules set forth in this section.
(1) In general
An individual who is a lineal descendant of a grandparent of the transferor shall be assigned to that generation which results from comparing the number of generations between the grandparent and such individual with the number of generations between the grandparent and the transferor.
(2) On spouse's side
An individual who is a lineal descendant of a grandparent of a spouse (or former spouse) of the transferor (other than such spouse) shall be assigned to that generation which results from comparing the number of generations between such grandparent and such individual with the number of generations between such grandparent and such spouse.
(3) Treatment of legal adoptions, etc.
For purposes of this subsection—
(A) Legal adoptions
A relationship by legal adoption shall be treated as a relationship by blood.
(B) Relationships by half-blood
A relationship by the half-blood shall be treated as a relationship of the whole-blood.
(1) Marriage to transferor
An individual who has been married at any time to the transferor shall be assigned to the transferor's generation.
(2) Marriage to other lineal descendants
An individual who has been married at any time to an individual described in subsection (b) shall be assigned to the generation of the individual so described.
An individual who is not assigned to a generation by reason of the foregoing provisions of this section shall be assigned to a generation on the basis of the date of such individual's birth with—
(1) an individual born not more than 121/2 years after the date of the birth of the transferor assigned to the transferor's generation,
(2) an individual born more than 121/2 years but not more than 371/2 years after the date of the birth of the transferor assigned to the first generation younger than the transferor, and
(3) similar rules for a new generation every 25 years.
(1) Individuals assigned to more than 1 generation
Except as provided in regulations, an individual who, but for this subsection, would be assigned to more than 1 generation shall be assigned to the youngest such generation.
(2) Interests through entities
Except as provided in paragraph (3), if an estate, trust, partnership, corporation, or other entity has an interest in property, each individual having a beneficial interest in such entity shall be treated as having an interest in such property and shall be assigned to a generation under the foregoing provisions of this subsection.
(3) Treatment of certain charitable organizations and governmental entities
Any—
(A) organization described in section 511(a)(2),
(B) charitable trust described in section 511(b)(2), and
(C) governmental entity,
shall be assigned to the transferor's generation.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1988—Subsec. (b)(2). Pub. L. 100–647, §1014(g)(19), inserted “(or former spouse)” after “a spouse”.
Subsec. (e)(3). Pub. L. 100–647, §1014(g)(11), amended par. (3) generally, including governmental entities among the organizations to be assigned to transferor's generation.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date
Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.