Section 2603. Liability for tax (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.
    (c) Cross reference.-
    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.