26 U.S.C. § 2601
§ 2601. Tax imposed
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1976 by the Tax Reform Act of 1976. Last changed October 22, 1986 by the Tax Reform Act of 1986.
Every change, newest first (2)
- October 22, 1986Tax Reform Act of 1986
- October 4, 1976Tax Reform Act of 1976 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).