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United States Code
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Title 26 — Internal Revenue Code
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Subtitle B — Estate and Gift Taxes
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Chapter 13 — Tax on Generation-Skipping Transfers
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Subchapter D — GST Exemption
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Subch. C
Taxable Amount
Subch. E
Applicable Rate; Inclusion Ratio
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Subchapter D — GST Exemption
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§2631
GST exemption
§2632
Special rules for allocation of GST exemption
‹
Subch. C
Taxable Amount
Subch. E
Applicable Rate; Inclusion Ratio
›
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