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26 U.S.C. § 2515 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2515. Treatment of generation-skipping transfer tax

Current as of January 01, 2024 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - 26 U.S.C. § 2515 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2515. Treatment of generation-skipping transfer tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-2515/

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