
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2662]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
            CHAPTER 13--TAX ON GENERATION-SKIPPING TRANSFERS
 
                      Subchapter G--Administration
 
Sec. 2662. Return requirements


(a) In general

    The Secretary shall prescribe by regulations the person who is 
required to make the return with respect to the tax imposed by this 
chapter and the time by which any such return must be filed. To the 
extent practicable, such regulations shall provide that--
        (1) the person who is required to make such return shall be the 
    person liable under section 2603(a) for payment of such tax, and
        (2) the return shall be filed--
            (A) in the case of a direct skip (other than from a trust), 
        on or before the date on which an estate or gift tax return is 
        required to be filed with respect to the transfer, and
            (B) in all other cases, on or before the 15th day of the 4th 
        month after the close of the taxable year of the person required 
        to make such return in which such transfer occurs.

(b) Information returns

    The Secretary may by regulations require a return to be filed 
containing such information as he determines to be necessary for 
purposes of this chapter.

(Added Pub. L. 99-514, title XIV, Sec. 1431(a), Oct. 22, 1986, 100 Stat. 
2728.)


                             Effective Date

    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.
