26 USC § 2515 - Treatment of generation-skipping transfer tax

---
identifier: "/us/usc/t26/s2515"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2515 - Treatment of generation-skipping transfer tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2515"
section_name: "Treatment of generation-skipping transfer tax"
chapter_number: 12
chapter_name: "GIFT TAX"
subchapter_number: "B"
subchapter_name: "Transfers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 99–514, title XIV, § 1432(d)(1), Oct. 22, 1986, 100 Stat. 2730.)"
---


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

## Editorial Notes

### Prior Provisions

A prior section, acts , ; , , ; , , ; , , , related to tenancies by the entirety in real property, prior to repeal applicable to gifts made after , by , (e)(2), , , 305.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .