26 U.S.C. § 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.
Notes of Decisions
Cited in 1
case, 1986–1986 · leading case: Pearl M. Kennedy v. Comm'r of Internal Revenue, 804 F.2d 1332 (7th Cir. 1986).
Pearl M. Kennedy v. Comm'r of Internal Revenue, 804 F.2d 1332 (7th Cir. 1986). “Reversed and Remanded * The Internal Revenue Code was amended in 1954 to create a special treatment of marital joint tenancies, see 26 U.S.C. § 2515 (repealed effective 1982).”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.