/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle B—Estate and Gift ...
/
CHAPTER 13—TAX ON GENERATIO...
/
Subchapter B—Generation-Skipping Transfers (§§ ...
Subchapter B—Generation-Skipping Transfers (§§ 2611 – 2614)
§ 2611. Generation-skipping transfer defined
§ 2612. Taxable termination; taxable distribution; direct skip
§ 2613. Skip person and non-skip person defined
[§ 2614. Omitted]