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26 U.S.C. § 2601

Tax imposed

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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Citation
26 U.S.C. § 2601, Tax imposed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463236
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Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally