# 26 U.S.C. § 2661: Administration

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2661>. Cite pinpoints as 26 U.S.C. § 2661(a)(1).

Insofar as applicable and not inconsistent with the provisions of this chapter—

## § 2661(1)

except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and

## § 2661(2)

in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).

## Connections

Cites: § 2001 Imposition and rate of tax; § 2501 Imposition of tax; § 2601 Tax imposed

Cited by: § 2603 Liability for tax

## Amendments

- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2728