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

# Subchapter G — Administration

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

## Sections

- [§2661. Administration](/usc/26/2661.md)
- [§2662. Return requirements](/usc/26/2662.md)
- [§2663. Regulations](/usc/26/2663.md)
- [§2664. Repealed.](/usc/26/2664.md)