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

submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 44 words · no verdicts yet

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the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Added Pub. L. 99–514, title XIV, § 1432(d)(1), Oct. 22, 1986, 100 Stat. 2730.)

history & why it existsrecord from the source credit

1986Enacted · Pub. L. 99-514 · 100 Stat. 2730

A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.

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