GENERIC provides a language-independent way to represent program structures and expressions as tree structures. The document outlines the different types of tree nodes used to represent various language elements like declarations, statements, functions, and types. Key nodes include IDENTIFIER_NODE for identifiers, TYPE for type specifications, DECLARATIONS for declarations, STATEMENTS for statements, and FUNCTION_DECL for function definitions. Attributes are represented as TREE_LIST structures and containers can be either TREE_LIST or TREE_VEC nodes.