GroundRules
26 CFR 26.2613-1: -1 Skip person.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
For the definition of skip person see § 26.2612-1(d).
Collected 2026-08-27T02:25:11Z. Source file · JSON