26 U.S.C. § 2601 — Tax imposed

submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 15 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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

Source credit: (Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)

history & why it existsrecord from the source credit

1976Enacted · Pub. L. 94-455 · 90 Stat. 1879
1986Amended · Pub. L. 99-514 · 100 Stat. 2718

A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.

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