Subchapter G - Administration

26 USC 2661 - Administration

Insofar as applicable and not inconsistent with the provisions of this chapter
(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
(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).

26 USC 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.

26 USC 2663 - Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including
(1) such regulations as may be necessary to coordinate the provisions of this chapter with the recapture tax imposed under section 2032A (c),
(2) regulations (consistent with the principles of chapters 11 and 12) providing for the application of this chapter in the case of transferors who are nonresidents not citizens of the United States, and
(3) regulations providing for such adjustments as may be necessary to the application of this chapter in the case of any arrangement which, although not a trust, is treated as a trust under section 2652 (b).

26 USC 2664 - Termination

This chapter shall not apply to generation-skipping transfers after December 31, 2009.