# Treas. Reg. § 26.2613-1: Skip person.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-26.2613-1>. Interprets 26 U.S.C. § 2613.

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