{"data":{"id":"us/26-cfr-26.2613-1","jurisdiction":"us","citation":"26 CFR 26.2613-1","heading":"-1 Skip person.","body":"For the definition of skip person see § 26.2612-1(d).","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":"2e4c0f56f6fafbf0b75e206ad32bc6e9759265ab8b26bc6e4b57426ff8acff0d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-26.2612-1","next":"us/26-cfr-26.2632-1"},"notice":"GroundRules: Original legal text. Not legal advice."}