This allows one to create virtual devices off of a main interface
and packets will be delivered based on the dest L3 (IPv6/IPv4 addr)
on packets. All interfaces (including the main interface) share L2
making it transparent to the connected L2 switch.

Ipvlan devices can be added using the "ip" command from the
iproute2 package starting with the iproute2-3.19 release:

"ip link add link <main-dev> [ NAME ] type ipvlan"

To compile this driver as a module, choose M here: the module
will be called ipvlan.

source code:

drivers/net/ipvlan/