U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 26 - PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
View all text of Part 26 [§ 26.2600-1 - § 26.7701-2]
§ 26.2613-1 - Skip person.

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

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