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.
Pub. L. 99–514, title XIV, § 1432(d)(1)100 Stat. 2730 (Added , , .)
Editorial Notes
Prior Provisions
Aug. 16, 1954, ch. 736 68A Stat. 409 Pub. L. 91–614, title I, § 102(b)(3)84 Stat. 1841 Pub. L. 94–455, title XX, § 2002(c)(2)90 Stat. 1855 Pub. L. 95–600, title VII, § 702(k)(1)(B)92 Stat. 2932 Pub. L. 97–34, title IV, § 403(c)(3)(B)95 Stat. 302 A prior section, acts , ; , , ; , , ; , , , related to tenancies by the entirety in real property, prior to repeal applicable to gifts made after , by , (e)(2), , , 305.
Statutory Notes and Related Subsidiaries
Effective Date
section 2611 of this titlesection 1433 of Pub. L. 99–514section 2601 of this titleSection applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .