§ 2613 Skip person and non-skip person defined

OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 4 amending Acts

Enacted 1976 · Pub. L. 94-455 Amended · 4 Acts

19761978198019861988(a) Skip person(b) Non-skip person
§ 26.2613-1 Skip person.
Amended 1978, 1980, 1986
  • 1986 Pub. L. 99-514 Pub. L. 99–514 amended section generally, substituting definitions of “skip person” and “non-skip person” for former provisions which defined and applied the terms “taxable distribution”, “taxable termination”, “younger generation beneficiary”, and “related or subordinate trustee”.
  • 1980 Pub. L. 96-222 Pub. L. 96–222, § 107(a)(2)(B)(i), inserted “(other than as a potential appointee under a power of appointment held by another)” after “trust”.
  • 1980 Pub. L. 96-222 Pub. L. 96–222, § 107(a)(2)(B)(ii), redesignated cls. (iii) to (v) as (iv) to (vi), added cl. (iii), and struck out cl. (vi) which related to an employee of a corporation in which the grantor or any beneficiary of the trust is an executive.
  • 1978 Pub. L. 95-600 Pub. L. 95–600, § 702(n)(2), inserted provisions relating to powers of independent trustees and definition of a related or subordinate trustee.
Final rules 1

    (a) Skip person For purposes of this chapter, the term “skip person” means—

    Textual readingANY OF= a skip person

    (1) a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or

    Amended 1988
    • 1988 Pub. L. 100-647 Pub. L. 100–647 inserted “natural” before “person”.

    (2) a trust—

    “a trust—” Opening words
    Textual readingANY OF= a trust is a skip person

    (A) if all interests in such trust are held by skip persons, or

    (B) if—

    “a trust—” Enclosing § 2613(a)(2)
    Textual readingALL OF= a trust that is a skip person

    (i) there is no person holding an interest in such trust, and

    (ii) at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.

    Cited by 1

      (b) Non-skip person For purposes of this chapter, the term “non-skip person” means any person who is not a skip person.

      Amended 1978
      • 1978 Pub. L. 95-600 Pub. L. 95–600, § 702(n)(3), substituted “a present interest and a present power” for “an interest and a power” and “present interest or present power” for “interest or power” wherever appearing.
      Cited by 1