Statute · United States Code
26 U.S.C. § 2601 — Tax imposed
26 U.S.C. § 2601
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
Citator
26 U.S.C. § 2601 — Tax imposed is in force in the current edition of the Code, and nothing recorded condemns it.
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).