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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 GENERATIO...
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Subchapter C—Taxable Amount (§§ 2621 – 2624)
Subchapter C—Taxable Amount (§§ 2621 – 2624)
§ 2621. Taxable amount in case of taxable distribution
§ 2622. Taxable amount in case of taxable termination
§ 2623. Taxable amount in case of direct skip
§ 2624. Valuation