{"identifier":"/us/usc/t26/s2661","title":26,"num":"\u00a7\u202f2661.","heading":"Administration","text":"\u00a7\u202f2661.\nAdministration\nInsofar as applicable and not inconsistent with the provisions of this chapter\u2014\n(1) except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and\n(2) in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).","url":"https://projectusc.org/usc/t26/s2661.html","content":[{"t":"sec","id":"/us/usc/t26/s2661","children":[{"t":"num","text":"\u00a7\u202f2661."},{"t":"heading","text":"Administration","tail":"\n"},{"t":"chapeau","text":"Insofar as applicable and not inconsistent with the provisions of this chapter\u2014"},{"t":"para","id":"/us/usc/t26/s2661/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" except as provided in paragraph (2), all provisions of subtitle F (including penalties) applicable to the gift tax, to chapter 12, or to section 2501, are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601, as the case may be, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s2661/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" in the case of a generation-skipping transfer occurring at the same time as and as a result of the death of an individual, all provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer tax, this chapter, or section 2601 (as the case may be).","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}