26 U.S.C. § 2603 — Liability for tax

(a) Personal liability. (1) For a taxable distribution^*, the transferee must pay the tax imposed by section 2601. (2) For a taxable termination^* or a direct skip^* from a trust^*, the trustee^* must pay it. (3) For a direct skip other than one from a trust, the transferor must pay it.
(b) Source of tax. Unless the governing instrument specifically refers to and directs a different treatment of the tax imposed by this chapter, that tax on a generation-skipping transfer^* is charged to the property transferred.
(c) Cross-reference. Section 2661 makes the estate- and gift-tax rules about transferee liability, liens, and related matters applicable to the tax imposed by section 2601.