3705 - Apportionment of Federal generation-skipping tax.
§ 3705. Apportionment of Federal generation-skipping tax. Subject to the provisions of section 3701 (relating to power of decedent), the Federal generation-skipping tax shall be apportioned as provided by Federal law and, to the extent not provided by Federal law, shall be apportioned by analogy to the rules specified in section 3702 (relating to equitable apportionment of Federal estate tax).