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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 13
TAX ON GENERATION-SKIPPING TRANSFERS
subchapter B
Generation-Skipping Transfers
Subchapter B. Generation-Skipping Transfers
§ 2611
- Generation-skipping transfer defined
§ 2612
- Taxable termination; taxable distribution; direct skip
§ 2613
- Skip person and non-skip person defined
§ 2614
- Omitted]