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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 12
GIFT TAX
subchapter B
Transfers
§ 2515
Treatment of generation-skipping transfer tax
View all text of Subchapter B [§ 2511 - § 2519]
U.S. Code
Notes
§ 2515.
Treatment of generation-skipping transfer tax
(Added
Pub. L. 99–514, title XIV, § 1432(d)(1)
,
Oct. 22, 1986
,
100 Stat. 2730
.)