U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift Taxes / Chapter 13—Tax on Generation-Skipping TransfersTitle 26SubchapterSubchapter A—Tax ImposedContents§ 2601. Tax imposed§ 2602. Amount of tax§ 2603. Liability for tax[§2604. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]