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26 U.S.C. § 2601. - Tax imposed · Congress.wiki

U.S. Code/Title 26/§ 2601

Title 26

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26 U.S.C. § 2601.Chapter 13

§ 2601

Tax imposed

Title 26

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Subchapter: Tax Imposed

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A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

Release: pl-119-73not60 (2026-01-23)