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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2515

Treatment of generation-skipping transfer tax

Ch. 12 — GIFT TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 12
Statutory Text

26 U.S.C. § 2515 — Treatment of generation-skipping transfer tax

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter B - Transfers Sec. 2515 - Treatment of generation-skipping transfer tax From the U.S. Government Publishing Office, www.gpo.gov

§2515. Treatment of generation-skipping transfer tax

In the case of any taxable gift which is a direct skip (within the meaning of chapter 13), the amount of such gift shall be increased by the amount of any tax imposed on the transferor under chapter 13 with respect to such gift.

(Added Pub. L. 99–514, title XIV, §1432(d)(1), Oct. 22, 1986, 100 Stat. 2730.)

Editorial Notes

Prior Provisions A prior section, acts Aug. 16, 1954, ch. 736, 68A Stat. 409; Dec. 31, 1970, Pub. L. 91–614, title I, §102(b)(3), 84 Stat. 1841; Oct. 4, 1976, Pub. L. 94–455, title XX, §2002(c)(2), 90 Stat. 1855; Nov. 6, 1978, Pub. L. 95–600, title VII, §702(k)(1)(B), 92 Stat. 2932, related to tenancies by the entirety in real property, prior to repeal applicable to gifts made after Dec. 31, 1981, by Pub. L. 97–34, title IV, §403(c)(3)(B), (e)(2), Aug. 13, 1981, 95 Stat. 302, 305.

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 2515
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The statutory text of 26 U.S.C. § 2515 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 2514 26 U.S.C. § 2515A →
Ch. 12 — GIFT TAX
26 U.S.C. § 250126 U.S.C. § 250226 U.S.C. § 250326 U.S.C. § 250426 U.S.C. § 250526 U.S.C. § 251126 U.S.C. § 251226 U.S.C. § 251326 U.S.C. § 251426 U.S.C. § 251526 U.S.C. § 2515A26 U.S.C. § 251626 U.S.C. § 251726 U.S.C. § 251826 U.S.C. § 251926 U.S.C. § 252126 U.S.C. § 252226 U.S.C. § 252326 U.S.C. § 2524
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