# 26 CFR § 26.2611-1: Generation-skipping transfer defined

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2611-1

## Section

- **Citation:** 26 CFR § 26.2611-1
- **Heading:** Generation-skipping transfer defined
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—ESTATE AND GIFT TAXES > PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

## 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

- [26 CFR § 22.0 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981.](https://www.frixlaw.com/law-library/statutes/ecfr-26-22.0.md)
- [26 CFR § 26.2600-1 § 26.2600-1 Table of contents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2600-1.md)
- [26 CFR § 26.2601-1 § 26.2601-1 Effective dates.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2601-1.md)
- [26 CFR § 26.2611-1 § 26.2611-1 Generation-skipping transfer defined.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2611-1.md)
- [26 CFR § 26.2612-1 § 26.2612-1 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2612-1.md)
- [26 CFR § 26.2613-1 § 26.2613-1 Skip person.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2613-1.md)
- [26 CFR § 26.2632-1 § 26.2632-1 Allocation of GST exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2632-1.md)
- [26 CFR § 26.2641-1 § 26.2641-1 Applicable rate of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2641-1.md)
- [26 CFR § 26.2642-1 § 26.2642-1 Inclusion ratio.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-1.md)
- [26 CFR § 26.2642-2 § 26.2642-2 Valuation.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-2.md)
- [26 CFR § 26.2642-3 § 26.2642-3 Special rule for charitable lead annuity trusts.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-3.md)
- [26 CFR § 26.2642-4 § 26.2642-4 Redetermination of applicable fraction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-4.md)
- [26 CFR § 26.2642-5 § 26.2642-5 Finality of inclusion ratio.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-5.md)
- [26 CFR § 26.2642-6 § 26.2642-6 Qualified severance.](https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2642-6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-26.2611-1. Check the current official text before relying on it. Not legal advice.