26 U.S.C. § 2621 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2621. Taxable amount in case of taxable distribution

(a) In general.--For purposes of this chapter, the taxable amount in the case of any taxable distribution shall be--

(b) Payment of GST tax treated as taxable distribution.--For purposes of this chapter, if any of the tax imposed by this chapter with respect to any taxable distribution is paid out of the trust, an amount equal to the portion so paid shall be treated as a taxable distribution.