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26 U.S.C. § 2611

Generation-skipping transfer defined

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

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26 U.S.C. § 2611, Generation-skipping transfer defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463241
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For purposes of this chapter, the term “generation-skipping transfer” means— The term “generation-skipping transfer” does not include— any transfer to the extent—

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
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally