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NOTES:
Subchapter
Sec.[1]
A.
Tax imposed
2601
Section numbers editorially supplied.
B.
Generation-skipping transfers
2611
C.
Taxable amount
2621
D.
GST exemption
2631
E.
Applicable rate; inclusion ratio
2641
F.
Other definitions and special rules
2651
G.
Administration
2661
Footnotes
[1] Section numbers editorially supplied.
Amendments
1986—Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2717, struck out “CERTAIN” after “TAX ON” in chapter heading, substituted “Generation-skipping transfers” for “Definitions and special rules” in item for subchapter B and “Taxable amount” for “Administration” in item for subchapter C, and added items for subchapters D, E, and F.
Footnotes
[1] Section numbers editorially supplied.
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