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TITLE 26 > Subtitle B > CHAPTER 13

CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS

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  • Subchapter A—Tax Imposed
  • Subchapter B—Generation-Skipping Transfers
  • Subchapter C—Taxable Amount
  • Subchapter D—GST Exemption
  • Subchapter E—Applicable Rate; Inclusion Ratio
  • Subchapter F—Other Definitions and Special Rules
  • Subchapter G—Administration
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