((a)) ** Personal liability**

((1)) ** Taxable distributions** In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee.

((2)) ** Taxable termination** In the case of a taxable termination or a direct skip from a trust, the tax shall be paid by the trustee.

((3)) ** Direct skip** In the case of a direct skip (other than a direct skip from a trust), the tax shall be paid by the transferor.

((b)) ** Source of tax** Unless otherwise directed pursuant to the governing instrument by specific reference to the tax imposed by this chapter, the tax imposed by this chapter on a generation-skipping transfer shall be charged to the property constituting such transfer.

((c)) ** Cross reference** For provisions making estate and gift tax provisions with respect to transferee liability, liens, and related matters applicable to the tax imposed by section 2601, see section 2661.