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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter B - Estate and Gift Taxes |
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Part 26 - Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 |
§ 26.2613-1 - Skip person.
Latest version.
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§ 26.2613-1 Skip person.
For the definition of skip person see § 26.2612-1(d).