CHAPTER 12— GIFT TAX›Subchapter B— Transfers

§ 2515. Treatment of generation-skipping transfer tax

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

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