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★ Subtitle B: Estate and Gift Taxes
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★ Chapter 13: Tax on generation skipping transfers
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13: Tax on generation skipping transfers
★ 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
Subtitle B: Estate and Gift Taxes
★ Chapter 11: Estate Tax
★ Chapter 12: Gift Tax
★ Chapter 13: Tax on generation skipping transfers
★ Chapter 14: Special valuation rules
★ Chapter 15: Gifts and bequests from expatriates
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