26 U.S.C. § 2515

Title 26Chapter 12Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 2501
§ 2502
§ 2503
§ 2504
§ 2505
§ 2511
§ 2512
§ 2513
§ 2514
§ 2515
§ 2515A
§ 2516
§ 2517
§ 2518
§ 2519
§ 2521
§ 2522
§ 2523
§ 2524

§ 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.

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