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► 26 U.S.C. § 2515 26 u.s.c. · gift tax · title 26
26 U.S.C. § 2515
Treatment of generation-skipping transfer tax
Title 26 USC
● ACTIVE
Ch. 12
Jurisdiction Federal — United States
Chapter GIFT TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-E94DAB
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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.

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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 →
Chapter 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
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
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26 U.S.C. § 2515
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12 — GIFT TAX
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Internal Revenue Code
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Internal Revenue Code — 26 U.S.C. § 2515