Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2631&num=0&edition=prelim
Timestamp: 2020-02-25 23:06:55
Document Index: 287564667

Matched Legal Cases: ['§ 2631', '§1431', '§501', '§6007', '§521', '§303', '§521']

[USC02] 26 USC 2631: GST exemption
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26 USC 2631: GST exemption Text contains those laws in effect on February 24, 2020
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter D-GST Exemption
(Added Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2721 ; amended Pub. L. 105–34, title V, §501(d), Aug. 5, 1997, 111 Stat. 846 ; Pub. L. 105–206, title VI, §6007(a)(1), July 22, 1998, 112 Stat. 806 ; Pub. L. 107–16, title V, §521(c), June 7, 2001, 115 Stat. 72 ; Pub. L. 111–312, title III, §303(b)(2), Dec. 17, 2010, 124 Stat. 3303 .)
2010-Subsec. (c). Pub. L. 111–312 substituted "the basic exclusion amount" for "the applicable exclusion amount".
2001-Subsec. (a). Pub. L. 107–16, §521(c)(1), substituted "amount" for "of $1,000,000".
1998-Subsec. (c). Pub. L. 105–206 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "In the case of an individual who dies in any calendar year after 1998, the $1,000,000 amount contained in subsection (a) shall be increased by an amount equal to-