2017 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 13 - Tax on Generation-Skipping Transfers
Subchapter G - Administration
Sec. 2661 - Administration
| 26 U.S.C. § 2661 (2017) |
| §2661. Administration |
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Insofar as applicable and not inconsistent with the provisions of this chapter— (1) except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and (2) in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be). |
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(Added Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2728.) |
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EFFECTIVE DATE
Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS Subchapter G - Administration Sec. 2661 - Administration |
| section 2661 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 100 Stat. 2728 |
| Public Law 99-514 |
