(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.
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