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Title 26 — Internal Revenue CodeRelease 119-73not60

§2661 Administration

Title 26 › Subtitle Subtitle B— Estate and Gift Taxes › Chapter 13— TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter G— Administration › § 2661

Last updated Apr 5, 2026|Official source

Summary

Make the rules in subtitle F that cover the gift tax (including penalties), chapter 12, or section 2501 apply to the generation-skipping transfer tax, this chapter, and section 2601 when those rules fit and do not conflict. If a generation-skipping transfer happens at the same time and because of a person’s death, then use the subtitle F rules that apply to the estate tax, chapter 11, or section 2001 instead.

Full Legal Text

Title 26, §2661

Internal Revenue Code — Source: USLM XML via OLRC

Insofar as applicable and not inconsistent with the provisions of this chapter—
(1)except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and
(2)in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 2661

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60