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

# Subchapter C — Taxable Amount

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

## Sections

- [§2621. Taxable amount in case of taxable distribution](/usc/26/2621.md)
- [§2622. Taxable amount in case of taxable termination](/usc/26/2622.md)
- [§2623. Taxable amount in case of direct skip](/usc/26/2623.md)
- [§2624. Valuation](/usc/26/2624.md)