---
kind: "section"
citation: "26 U.S.C. § 2661"
title: "26"
title_heading: "Internal Revenue Code"
number: "2661"
heading: "Administration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2661"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 13 — Tax on Generation-Skipping Transfers"
  - "Subchapter G — Administration"
---

# §2661. Administration


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

- (1) except as provided in [paragraph (2)](#2), all provisions of subtitle F (including penalties) applicable to the gift tax, to [chapter 12](/usc/26/chstB/ch12.md), or to [section 2501](/usc/26/2501.md), are hereby made applicable in respect of the [generation-skipping transfer](/usc/26/2611.md?p=a) tax, this chapter, or [section 2601](/usc/26/2601.md), as the case may be, and
- (2) in the case of a [generation-skipping transfer](/usc/26/2611.md?p=a) 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](/usc/26/chstB/ch11.md), or to [section 2001](/usc/26/2001.md) are hereby made applicable in respect of the [generation-skipping transfer](/usc/26/2611.md?p=a) tax, this chapter, or [section 2601](/usc/26/2601.md) (as the case may be).

## Source credit

(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.