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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2515>. Cite pinpoints as 26 U.S.C. § 2515(a)(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.

## Regulations

- [Treas. Reg. § 25.2515-1](/26/reg/25.2515-1.md): Tenancies by the entirety; in general. (interprets § 2515)
- [Treas. Reg. § 25.2515-2](/26/reg/25.2515-2.md): Tenancies by the entirety; transfers treated as gifts; manner of election and valuation. (interprets § 2515)
- [Treas. Reg. § 25.2515-3](/26/reg/25.2515-3.md): Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b). (interprets § 2515)
- [Treas. Reg. § 25.2515-4](/26/reg/25.2515-4.md): Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b). (interprets § 2515)

## Final rules

- [FR Doc. 94-3945](https://www.federalregister.gov/documents/1994/03/01/94-3945/estate-and-gift-tax-marital-deduction) (1994): Estate and Gift Tax Marital Deduction

## Connections

Cites: none

Cited by: § 2523 Gift to spouse

## Prior provisions

- A prior section, acts Aug. 16, 1954, ch. 736, 68A Stat. 409; Dec. 31, 1970, Pub. L. 91–614, title I, § 102(b)(3), 84 Stat. 1841; Oct. 4, 1976, Pub. L. 94–455, title XX, § 2002(c)(2), 90 Stat. 1855; Nov. 6, 1978, Pub. L. 95–600, title VII, § 702(k)(1)(B), 92 Stat. 2932, related to tenancies by the entirety in real property, prior to repeal applicable to gifts made after Dec. 31, 1981, by Pub. L. 97–34, title IV, § 403(c)(3)(B), (e)(2), Aug. 13, 1981, 95 Stat. 302, 305.

## Amendments

- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2730