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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS...
CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601 – 2664)
Subchapter A—Tax Imposed (§§ 2601 – 2604)
Subchapter B—Generation-Skipping Transfers (§§ 2611 – 2614)
Subchapter C—Taxable Amount (§§ 2621 – 2624)
Subchapter D—GST Exemption (§§ 2631 – 2632)
Subchapter E—Applicable Rate; Inclusion Ratio (§§ 2641 – 2642)
Subchapter F—Other Definitions and Special Rules (§§ 2651 – 2654)
Subchapter G—Administration (§§ 2661 – 2664)