US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 2515: Treatment of generation-skipping transfer tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 12—GIFT 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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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