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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 2622 | Taxable amount in case of taxable termination | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 13 | TAX ON GENERATION-SKIPPING TRANSFERS | 2622 | 26 U.S.C. § 2622 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s2622 | data/legal/raw/us/code/title-26/usc26.xml | 8fa43d5e1507c4a5f29741173f3a6e77d114d1996b55e134be0162dbc9adc54c | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | b4edec907c90f97290029332f6818c1ef0e79baeb6f1e213c409f841a6432b64 | 2026-07-04 | official |
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26 U.S.C. § 2622 - Taxable amount in case of taxable termination
Text
(a) In general For purposes of this chapter, the taxable amount in the case of a taxable termination shall be—
(1) the value of all property with respect to which the taxable termination has occurred, reduced by
(2) any deduction allowed under subsection (b).
(b) Deduction for certain expenses For purposes of subsection (a), there shall be allowed a deduction similar to the deduction allowed by section 2053 (relating to expenses, indebtedness, and taxes) for amounts attributable to the property with respect to which the taxable termination has occurred.
(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1888; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2720.)
Notes
Editorial Notes
Amendments1986—Pub. L. 99–514 amended section generally, substituting provisions relating to taxable amount in case of a taxable termination for former provisions which authorized the Secretary to promulgate regulations. See section 2663 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 AmendmentSection applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.