The Library · 26 U.S.C. § 2631
IRC § 2631: GST exemption
The generation-skipping transfer tax exemption and its allocation.
This page describes the source; it does not advise on it. The government's published text is the authority.
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Citation
26 U.S.C. § 2631
Kind
Statute
Edition
2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov. The GST exemption for 2026 is $15,000,000; see Rev. Proc. 2025-32 in this library.
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Family offices, CPA firms
Retrieved
2026-10-21, from www.govinfo.gov
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26 U.S.C. § 2631 (2024 main edition), copy retrieved 2026-10-21, SHA-256 b7e1e544cc8a1d41a069e8d67b347534967a836ba03f2a6ef97b0e03fdac0fb9, paretoalphasystems.com/library/irc-2631
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