Title 26
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Title 26
Title 26
TAX ON GENERATION-SKIPPING TRANSFERS
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Title 26
21
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Tax imposed
Amount of tax
Liability for tax
Generation-skipping transfer defined
Taxable termination; taxable distribution; direct skip
Skip person and non-skip person defined
Taxable amount in case of taxable distribution
Taxable amount in case of taxable termination
Taxable amount in case of direct skip
Valuation
GST exemption
Special rules for allocation of GST exemption
Applicable rate
Inclusion ratio
Generation assignment
Other definitions
Taxation of multiple skips
Special rules
Administration
Return requirements
Regulations