---
type: "LegalText"
title: "26 U.S.C. § 2614"
description: "Omitted]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "13"
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
section: "2614"
citation: "26 U.S.C. § 2614"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s2614"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "6c69b9adb9ccd4d0b441c659a346b8953f33cb3f1340caebae458652e14829b2"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "a13fc364043a4138e7f4a9df549de5fde65bdab11de45921f9125abf162b6c55"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 2614 - Omitted]

## Notes

Editorial Notes

Codification Section, added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95–600, title VII, § 702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96–223, title IV, § 401(c)(3), Apr. 2, 1980, 94 Stat. 300, related to special rules for generation-skipping transfers, prior to the general revision of this chapter by Pub. L. 99–514, § 1431(a).