---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13"
level: "chapter"
label: "Chapter 13"
heading: "Tax on Generation-Skipping Transfers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13"
sections_count: 24
---

# Chapter 13 — Tax on Generation-Skipping Transfers

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes

## Contents

- [Subchapter A — Tax Imposed](/usc/26/stB-ch13-schA.md)
- [Subchapter B — Generation-Skipping Transfers](/usc/26/stB-ch13-schB.md)
- [Subchapter C — Taxable Amount](/usc/26/stB-ch13-schC.md)
- [Subchapter D — GST Exemption](/usc/26/stB-ch13-schD.md)
- [Subchapter E — Applicable Rate; Inclusion Ratio](/usc/26/stB-ch13-schE.md)
- [Subchapter F — Other Definitions and Special Rules](/usc/26/stB-ch13-schF.md)
- [Subchapter G — Administration](/usc/26/stB-ch13-schG.md)