U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift Taxes / Chapter 13—Tax on Generation-Skipping TransfersTitle 26SubchapterSubchapter G—AdministrationContents§ 2661. Administration§ 2662. Return requirements§ 2663. Regulations[§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]