# 26 C.F.R. § 26.2611-1 (2026): Generation-skipping transfer defined

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2611_1

## Section

- **Citation:** 26 C.F.R. § 26.2611-1 (2026)
- **Heading:** Generation-skipping transfer defined
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 26: GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 / § 26.2611-1: § 26.2611-1   Generation-skipping transfer defined.

## Text

A generation-skipping transfer (GST) is an event that is either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most recent transfer subject to the estate or gift tax. See § 26.2652-1(a)(2) for determining whether a transfer is subject to Federal estate or gift tax.

## Nearby sections

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2611_1. Check the current official text before relying on it. Not legal advice.