26 U.S.C. § 2601

Tax imposed

A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).

(Added Pub. L. 94–455, title XX, § 2006(a) , Oct. 4, 1976 , 90 Stat. 1879 ; amended Pub. L. 99–514, title XIV, § 1431(a) , Oct. 22, 1986 , 100 Stat. 2718 .)