2011 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 13 - TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601 - 2664)
Subchapter A - Tax Imposed (§§ 2601 - 2604)
Front Matter

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS
Subchapter A - Tax Imposed
Front Matter
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Statutes at Large References100 Stat. 2717
115 Stat. 75
118 Stat. 1192
Public Law ReferencesPublic Law 99-514, Public Law 107-16, Public Law 108-311

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Amendment of Analysis

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 2011 of this title.

Amendments

2004—Pub. L. 108–311, title IV, §408(a)(21), Oct. 4, 2004, 118 Stat. 1192, added item 2604.

2001—Pub. L. 107–16, title V, §532(c)(15), (d), title IX, §901, June 7, 2001, 115 Stat. 75, 150, temporarily struck out item 2604 “Credit for certain State taxes”. See Effective and Termination Dates of 2001 Amendment note set out under section 2011 of this title.

1986—Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717, in amending analysis of subchapter A generally, added item 2604.

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