Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 2601" use "26USC2601" by entering "26" for the Title and "2601" for the section.
Section 2601 (26USC2601): Tax imposed
Section 2602 (26USC2602): Amount of tax
Section 2603 (26USC2603): Liability for tax
Section 2604 (26USC2604): Credit for certain State taxes
Section 2611 (26USC2611): Generation-skipping transfer defined
Section 2612 (26USC2612): Taxable termination; taxable distribution; direct skip
Section 2613 (26USC2613): Skip person and non-skip person defined
Section 2621 (26USC2621): Taxable amount in case of taxable distribution
Section 2622 (26USC2622): Taxable amount in case of taxable termination
Section 2623 (26USC2623): Taxable amount in case of direct skip
Section 2624 (26USC2624): Valuation
Section 2631 (26USC2631): GST exemption
Section 2632 (26USC2632): Special rules for allocation of GST exemption
Section 2641 (26USC2641): Applicable rate
Section 2642 (26USC2642): Inclusion ratio
Section 2651 (26USC2651): Generation assignment
Section 2652 (26USC2652): Other definitions
Section 2653 (26USC2653): Taxation of multiple skips
Section 2654 (26USC2654): Special rules
Section 2661 (26USC2661): Administration
Section 2662 (26USC2662): Return requirements
Section 2663 (26USC2663): Regulations