# 26 U.S.C. § 2613: Skip person and non-skip person defined

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2613>. Cite pinpoints as 26 U.S.C. § 2613(a)(1).

## § 2613(a) Skip person

For purposes of this chapter, the term “skip person” means—

**§ 2613(a)(1)** a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or

**§ 2613(a)(2)** a trust—

**§ 2613(a)(2)(A)** if all interests in such trust are held by skip persons, or

**§ 2613(a)(2)(B)** if—

**§ 2613(a)(2)(B)(i)** there is no person holding an interest in such trust, and

**§ 2613(a)(2)(B)(ii)** at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.

## § 2613(b) Non-skip person

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

## Regulations

- [Treas. Reg. § 26.2613-1](/26/reg/26.2613-1.md): Skip person. (interprets § 2613)

## Final rules

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

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1884
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2935
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 222
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2720
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3564