Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2515

Source: decipher.legal/usc/26/2515 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)