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Home / Title 26 / Subtitle B Estate and Gift Taxes / Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS

Public Law 119-73 (01/23/2026)

Chapter 13 TAX on Generation-Skipping Transfers

Browse 7 subchapters and 0 sections in Chapter 13 TAX on Generation-Skipping Transfers of Title 26.

Browse subchapters

Subchapter A Tax Imposed
Subchapter B Generation-Skipping Transfers
Subchapter C Taxable Amount
Subchapter D GST Exemption
Subchapter E Applicable Rate; Inclusion Ratio
Subchapter F Other Definitions and Special Rules
Subchapter G Administration

Previous chapter Chapter 12 GIFT TAX Next chapter Chapter 14 SPECIAL VALUATION RULES

Legal citation 26 U.S.C. Chapter 13 TAX on Generation-Skipping Transfers

Web citation

US Code, Chapter 13 TAX on Generation-Skipping Transfers, Title 26, https://uscode.ecfr.io/title/26/subtitle/b/chapter/13. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/b/chapter/13