---
kind: "section"
citation: "26 U.S.C. § 2515"
title: "26"
title_heading: "Internal Revenue Code"
number: "2515"
heading: "Treatment of generation-skipping transfer tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2515"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 12 — Gift Tax"
  - "Subchapter B — Transfers"
---

# §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](/usc/26/chstB/ch13.md)), the amount of such gift shall be increased by the amount of any tax imposed on the [transferor](/usc/26/2652.md?p=a-1) under [chapter 13](/usc/26/chstB/ch13.md) with respect to such gift.


## Source credit

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

## Notes

### Editorial Notes

### 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.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.