26 U.S.C. § 2661 — Administration
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 124 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Insofar as applicable and not inconsistent with the provisions of this chapter—
except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer* tax, this chapter, or section 2601, as the case may be, and
in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).
Source credit: (Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2728
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
all 0 arguments · sorted by: best
no arguments yet — make the first case