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Subchapter B - Generation-Skipping Transfers

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Subchapter B - Generation-Skipping Transfers

  • 26 USC 2611 - Generation-skipping transfer defined
  • 26 USC 2612 - Taxable termination; taxable distribution; direct skip
  • 26 USC 2613 - Skip person and non-skip person defined
  • 26 USC 2614 - Omitted]
‹ 26 USC 2604 - Credit for certain State taxes up 26 USC 2611 - Generation-skipping transfer defined ›
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