U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift Taxes / Chapter 13—Tax on Generation-Skipping TransfersTitle 26SubchapterSubchapter B—Generation-Skipping TransfersContents§ 2611. Generation-skipping transfer defined§ 2612. Taxable termination; taxable distribution; direct skip§ 2613. Skip person and non-skip person defined[§2614. Omitted]