View all text of Subchapter D [§ 2631 - § 2632]
§ 2631. GST exemption
(a) General rule
(b) Allocations irrevocable
(c) GST exemption amount
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2721; amended Pub. L. 105–34, title V, § 501(d), Aug. 5, 1997, 111 Stat. 846; Pub. L. 105–206, title VI, § 6007(a)(1), July 22, 1998, 112 Stat. 806; Pub. L. 107–16, title V, § 521(c), June 7, 2001, 115 Stat. 72; Pub. L. 111–312, title III, § 303(b)(2), Dec. 17, 2010, 124 Stat. 3303.)