---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Tax Imposed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13-schA"
sections_count: 4
---

# Subchapter A — Tax Imposed

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 13 — Tax on Generation-Skipping Transfers

## Sections

- [§2601. Tax imposed](/usc/26/2601.md)
- [§2602. Amount of tax](/usc/26/2602.md)
- [§2603. Liability for tax](/usc/26/2603.md)
- [§2604. Repealed.](/usc/26/2604.md)