26 U.S.C. § 2603

Liability for tax

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(a) Personal liability(1) Taxable distributions

In the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee.

(2) Taxable termination

In the case of a taxable termination or a direct skip from a trust, the tax shall be paid by the trustee.

(3) Direct skip

In the case of a direct skip (other than a direct skip from a trust), the tax shall be paid by the transferor.

(b) Source of tax

Unless otherwise directed pursuant to the governing instrument by specific reference to the tax imposed by this chapter, the tax imposed by this chapter on a generation-skipping transfer shall be charged to the property constituting such transfer.

For provisions making estate and gift tax provisions with respect to transferee liability, liens, and related matters applicable to the tax imposed by section 2601, see section 2661.

(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1881; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)Editorial NotesAmendments

1986—Pub. L. 99–514 amended section generally, substituting tax liability provisions consisting of language placing liability, under different circumstances, on the transferee, the trustee, or the transferor, the source of the tax, and a cross reference to section 2661 for former provisions which covered the question of liability for tax with language covering the trustee and the distributee, the limitation on personal liability of the trustee who relied on certain information furnished by the Secretary, the limitation on personal liability of distributee, and the lien on property transferred until the tax was paid in full or became unenforceable by reason of lapse of time.

Statutory Notes and Related SubsidiariesEffective Date of 1986 Amendment

Section 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.

Notes of Decisions

Cited in 7 cases (2 in the last 5 years), 2008–2025 · leading case: Est. OF Gilbert M. DENMAN Jr., Deceased, 362 S.W.3d 134 (Tex. App. 2011).

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Est. OF Gilbert M. DENMAN Jr., Deceased, 362 S.W.3d 134 (Tex. App. 2011). “(citing 26 U.S.C. § 2603 (b)). The question on appeal was whether Article XII of Denman’s will specifically referred to the GST tax as one of the taxes to be paid by the residuary estate.”

In Re Est. of Denman, 270 S.W.3d 639 (Tex. App. 2008). “26 U.S.C. § 2603 (b). Article IV of the fourth codicil to the Will, executed on July 17, 2002, states: I will, bequeath and devise to Wendel Denman Thuss all of [my] real estate in Guadalupe and Gonzales Counties, Texas; and all my animals and farm equipment situated there.”

Powder Mill Vill. v. Miller (Bankr. D. Md. 2025). “3 Count III of the Counterclaim asserts that Powder Mill Village failed to satisfy a tax liability under 26 U.S.C. §§ 2603 (a)(1) because the generation-skipping transfer tax “is the responsibility of the transferee of the property involved in the transfer,” 2611(a)(1) because a…”

In the Matter of the Est. of M. Stanley Ginn, Nancy Almond, Pers. Rep. (Adm'r De Bonis Non) & Individually v. Carrie Almond (Mo. Ct. App. 2014). “26 U.S.C. § 2603 (b). 6 so similar to Ginn's "as to be in effect the same language.”

Est. of Gilbert M. Denman, Jr. (Tex. App. 2008). “26 U.S.C. § 2603 (b). -9- 04-07-00851-CV Article IV of the fourth codicil to the Will, executed on July 17, 2002, states: I will, bequeath and devise to Wendel Denman Thuss all of [my] real estate in Guadalupe and Gonzales Counties, Texas; and all my animals and farm equipment…”

Est. of Ginn v. Almond, 427 S.W.3d 291 (Mo. Ct. App. 2014). “26 U.S.C. § 2603 (b). . Moreover, both Mapes, 681 S.”

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