A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B). (Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, ...
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IRC 2601 (Tax imposed) | Internal Revenue Code Section 2601
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Explore expert resources regarding IRC Section 2601, A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
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IRC · Subtitle B; Chapter 13. Chapter 13 — Tax on Certain Generation-Skipping Transfers (Sections 2601 to 2664). Subchapter A — Tax Imposed (Sections 2601 to ...
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In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee. ... In the case of a taxable termination or a direct skip ...
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(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.
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A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B). ©2024 CCH Incorporated and its affiliates and licensors.
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Sep 25, 2009 · Section 2601 imposes a tax on every generation-skipping transfer (GST) made by a. “transferor” (defined in section 2652) to a “skip person” ( ...
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Liability for tax. 2604. Credit for certain State taxes. AMENDMENT OF ANALYSIS. For termination of amendment by section 901.
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