---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13/schF"
level: "subchapter"
label: "Subchapter F"
heading: "Other Definitions and Special Rules"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13-schF"
sections_count: 4
---

# Subchapter F — Other Definitions and Special Rules

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

## Sections

- [§2651. Generation assignment](/usc/26/2651.md)
- [§2652. Other definitions](/usc/26/2652.md)
- [§2653. Taxation of multiple skips](/usc/26/2653.md)
- [§2654. Special rules](/usc/26/2654.md)