U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift TaxesTitle 26ChapterChapter 13—Tax on Generation-Skipping TransfersContentsSubchapter A—Tax ImposedSubchapter B—Generation-Skipping TransfersSubchapter C—Taxable AmountSubchapter D—GST ExemptionSubchapter E—Applicable Rate; Inclusion RatioSubchapter F—Other Definitions and Special RulesSubchapter G—Administration
