§ 2601.
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].)