---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13/schD"
level: "subchapter"
label: "Subchapter D"
heading: "GST Exemption"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13-schD"
sections_count: 2
---

# Subchapter D — GST Exemption

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

## Sections

- [§2631. GST exemption](/usc/26/2631.md)
- [§2632. Special rules for allocation of GST exemption](/usc/26/2632.md)