Frix
Try Donna

§ 26.2613-1 Skip person.

FederalRegulations

Ask Donna

How this section applies to your facts.

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 › § 26.2613-1: § 26.2613-1 Skip person.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

For the definition of

skip person

see § 26.2612-1(d).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.

§ 26.2613-1 Skip person. · 26 C.F.R. § 26.2613-1 (2026) | Frix