skip navigation
§ 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.
Search this title:
Notes
No Update(s)
Parallel authorities (CFR)
PDF (1 pages)
Title 26 RSS
Notes
No Update(s)
Parallel authorities (CFR)
PDF (1 pages)
Title 26 RSS
Donations cover only 20% of our costs.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.