---
kind: "section"
citation: "26 U.S.C. § 2614"
title: "26"
title_heading: "Internal Revenue Code"
number: "2614"
heading: "Omitted"
status: "omitted"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2614"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 13 — Tax on Generation-Skipping Transfers"
  - "Subchapter B — Generation-Skipping Transfers"
---

# [§2614. Omitted — omitted]



## Notes

### Editorial Notes

### Codification

Section, added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95–600, title VII, § 702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96–223, title IV, § 401(c)(3), Apr. 2, 1980, 94 Stat. 300, related to special rules for generation-skipping transfers, prior to the general revision of this chapter by Pub. L. 99–514, § 1431(a).