---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Generation-Skipping Transfers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13-schB"
sections_count: 4
---

# Subchapter B — Generation-Skipping Transfers

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

## Sections

- [§2611. Generation-skipping transfer defined](/usc/26/2611.md)
- [§2612. Taxable termination; taxable distribution; direct skip](/usc/26/2612.md)
- [§2613. Skip person and non-skip person defined](/usc/26/2613.md)
- [§2614. Omitted](/usc/26/2614.md)