# 26 C.F.R. § 26.2613-1 (2026): Skip person

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2613_1

## Section

- **Citation:** 26 C.F.R. § 26.2613-1 (2026)
- **Heading:** Skip person
- **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 / § 26.2613-1: § 26.2613-1   Skip person.

## Text

For the definition of
skip person
see § 26.2612-1(d).

## Nearby sections

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- [26 C.F.R. § 26.2613-1 (2026) § 26.2613-1   Skip person.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2613_1.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2613_1. Check the current official text before relying on it. Not legal advice.