# 26 U.S.C. § 2601: Tax imposed

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2601>. Cite pinpoints as 26 U.S.C. § 2601(a)(1).

A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

## Regulations

- [Treas. Reg. § 26.2601-1](/26/reg/26.2601-1.md): Effective dates. (interprets § 2601)

## Forms named in the regulations

- [Form 706](https://www.irs.gov/pub/irs-pdf/f706.pdf)

## Final rules

- [69 FR 12](https://www.federalregister.gov/documents/2004/01/02/03-31614/definition-of-income-for-trust-purposes) (2004): Definition of Income for Trust Purposes
- [65 FR 79735](https://www.federalregister.gov/documents/2000/12/20/00-31757/generation-skipping-transfer-issues) (2000): Generation-Skipping Transfer Issues

## Connections

Cites: none

Cited by: § 164 Taxes; § 303 Distributions in redemption of stock to pay death taxes; § 2602 Amount of tax; § 2603 Liability for tax; § 2654 Special rules; § 2661 Administration; § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1879
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2718