# 26 U.S.C. § 2603: Liability for tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2603>. Cite pinpoints as 26 U.S.C. § 2603(a)(1).

## § 2603(a) Personal liability

**§ 2603(a)(1) Taxable distributions.** In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee.

**§ 2603(a)(2) Taxable termination.** In the case of a taxable termination or a direct skip from a trust, the tax shall be paid by the trustee.

**§ 2603(a)(3) Direct skip.** In the case of a direct skip (other than a direct skip from a trust), the tax shall be paid by the transferor.

## § 2603(b) Source of tax

Unless otherwise directed pursuant to the governing instrument by specific reference to the tax imposed by this chapter, the tax imposed by this chapter on a generation-skipping transfer shall be charged to the property constituting such transfer.

## § 2603(c) Cross reference

For provisions making estate and gift tax provisions with respect to transferee liability, liens, and related matters applicable to the tax imposed by section 2601, see section 2661.

## Leading cases

- [Estate of Monroe v. Commissioner, 104 T.C. 352 (1995)](https://www.courtlistener.com/opinion/4694997/estate-of-monroe-v-commissioner/)
- [Peterson Marital Trust v. Commissioner, 102 T.C. 790 (1994)](https://www.courtlistener.com/opinion/4694943/peterson-marital-trust-v-commissioner/)
- [Estate of Green v. Commissioner, T.C. Memo. 2003-348](https://www.courtlistener.com/opinion/4557472/estate-of-green-v-commr/)

## Connections

Cites: § 2601 Tax imposed; § 2661 Administration

Cited by: § 2662 Return requirements

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1881
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2718