Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 26-B. GENERATION-SKIPPING TRANSFER TAX |
Section 1020. Applicable internal revenue code provisions |
Section 1021. Definitions |
Section 1022. Imposition of tax |
Section 1023. Administration |
Section 1024. Deposit and disposition of revenue |
Section 1025. Appendix to article twenty-six-B |
Section 2603. Liability for tax (a) Personal liability |
Section 2604. Credit for certain State taxes (a) General rule |
Section 2611. Generation-skipping transfer defined (a) In general |
Section 2612. Taxable termination; taxable distribution; direct skip (a) Taxable termination |
Section 2613. Skip person and non-skip person defined (a) Skip person |
Section 2621. Taxable amount in case of taxable distribution (a) In general |
Section 2622. Taxable amount in case of taxable termination (a) In general |
Section 2624. Valuation (a) General rule |
Section 2651. Generation assignment (a) In general |
Section 2652. Other definitions (a) Transferor |
Section 2653. Taxation of multiple skips (a) General rule |
Section 2654. Special rules (a) Basis adjustment |