§ 25.2515-1 Tenancies by the entirety; in general.§ 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.§ 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).§ 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).
Final rules 1
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.