§ 2515. Treatment of generation-skipping transfer tax
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/usc/title-26/section-2515A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Added Pub. L. 99–514, title XIV, § 1432(d)(1), Oct. 22, 1986, 100 Stat. 2730.)
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- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
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13 references not yet in our index
- Pub. L. 99–514, title XIV, § 1432(d)(1)
- 100 Stat. 2730
- Aug. 16, 1954, ch. 736
- 68A Stat. 409
- Pub. L. 91–614, title I, § 102(b)(3)
- 84 Stat. 1841
- Pub. L. 94–455, title XX, § 2002(c)(2)
- 90 Stat. 1855
- Pub. L. 95–600, title VII, § 702(k)(1)(B)
- 92 Stat. 2932
- Pub. L. 97–34, title IV, § 403(c)(3)(B)
- 95 Stat. 302
- section 1433 of Pub. L. 99–514
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§ 2515
Treatment of generation-skipping transfer tax
Stat.×5
U.S.C.×4
Pub. L.Pub. L. 99–514, title XIV, § 1432(d)(1)
Stat.100 Stat. 2730
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 409
Pub. L.Pub. L. 91–614, title I, § 102(b)(3)
Cites 15 · showing 7Cited by 9 across 2 sources