{"data":{"id":"us/26-cfr-26.2611-1","jurisdiction":"us","citation":"26 CFR 26.2611-1","heading":"-1 Generation-skipping transfer defined.","body":"A generation-skipping transfer (GST) is an event that is either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most recent transfer subject to the estate or gift tax. See § 26.2652-1(a)(2) for determining whether a transfer is subject to Federal estate or gift tax.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"288151d01d083d2d54b80a4a00fe15e496f8aafeab0dfd89d1164a2b44a23b00","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-26.2601-1","next":"us/26-cfr-26.2612-1"},"notice":"GroundRules: Original legal text. Not legal advice."}