# 26 U.S.C. § 2611: Generation-skipping transfer defined

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2611>. Cite pinpoints as 26 U.S.C. § 2611(a)(1).

## § 2611(a) In general

For purposes of this chapter, the term “generation-skipping transfer” means—

**§ 2611(a)(1)** a taxable distribution,

**§ 2611(a)(2)** a taxable termination, and

**§ 2611(a)(3)** a direct skip.

## § 2611(b) Certain transfers excluded

The term “generation-skipping transfer” does not include—

**§ 2611(b)(1)** any transfer which, if made inter vivos by an individual, would not be treated as a taxable gift by reason of section 2503(e) (relating to exclusion of certain transfers for educational or medical expenses), and

**§ 2611(b)(2)** any transfer to the extent—

**§ 2611(b)(2)(A)** the property transferred was subject to a prior tax imposed under this chapter,

**§ 2611(b)(2)(B)** the transferee in the prior transfer was assigned to the same generation as (or a lower generation than) the generation assignment of the transferee in this transfer, and

**§ 2611(b)(2)(C)** such transfers do not have the effect of avoiding tax under this chapter with respect to any transfer.

## Regulations

- [Treas. Reg. § 26.2611-1](/26/reg/26.2611-1.md): Generation-skipping transfer defined. (interprets § 2611)

## Final rules

- [60 FR 66898](https://www.federalregister.gov/documents/1995/12/27/95-30873/generation-skipping-transfer-tax) (1995): Generation-Skipping Transfer Tax

## Connections

Cites: § 2503 Taxable gifts

Cited by: § 303 Distributions in redemption of stock to pay death taxes

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1882
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2718
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3562