U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift Taxes / Chapter 13—Tax on Generation-Skipping TransfersTitle 26SubchapterSubchapter C—Taxable AmountContents§ 2621. Taxable amount in case of taxable distribution§ 2622. Taxable amount in case of taxable termination§ 2623. Taxable amount in case of direct skip§ 2624. Valuation