§ 26.2601-1 Effective dates.
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 amended section generally, substituting “(within the meaning of subchapter B)” for “in the amount determined under section 2602”.
Forms: Form 706
Final rules 2
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).