26 U.S.C. § 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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Cited by 5
- 26 CFR § 20.2056A-8 — Special rules for joint property.
- 26 CFR § 25.2515-1 — Tenancies by the entirety; in general.
- 26 CFR § 25.2515-4 — Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- 26 CFR § 25.2523(i)-2 — Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- 26 U.S.C. § 2523 — Gift to spouse
Nearby sections (25 sections)
- 2208 · Certain residents of possessions considered citizens of the…
- 2209 · Certain residents of possessions considered nonresidents not…
- 2210 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 2501 · Imposition of tax
- 2502 · Rate of tax
- 2503 · Taxable gifts
- 2504 · Taxable gifts for preceding calendar periods
- 2505 · Unified credit against gift tax
- 2511 · Transfers in general
- 2512 · Valuation of gifts
- 2513 · Gift by husband or wife to third party
- 2514 · Powers of appointment
- 2515 · Treatment of generation-skipping transfer tax
- 2515A · Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13,…
- 2516 · Certain property settlements
- 2517 · Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22,…
- 2518 · Disclaimers
- 2519 · Dispositions of certain life estates
- 2521 · Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976,…
- 2522 · Charitable and similar gifts
- 2523 · Gift to spouse
- 2524 · Extent of deductions
- 2601 · Tax imposed
- 2602 · Amount of tax
- 2603 · Liability for tax