26 U.S. Code § 2613 - Skip person and non-skip person defined
For purposes of this chapter, the term “non-skip person” means any person who is not a skip person.
1988—Subsec. (a)(1). Pub. L. 100–647 inserted “natural” before “person”.
1986—Pub. L. 99–514 amended section generally, substituting definitions of “skip person” and “non-skip person” for former provisions which defined and applied the terms “taxable distribution”, “taxable termination”, “younger generation beneficiary”, and “related or subordinate trustee”.
1980—Subsec. (e)(2)(A)(i). Pub. L. 96–222, § 107(a)(2)(B)(i), inserted “(other than as a potential appointee under a power of appointment held by another)” after “trust”.
Subsec. (e)(2)(B). Pub. L. 96–222, § 107(a)(2)(B)(ii), redesignated cls. (iii) to (v) as (iv) to (vi), added cl. (iii), and struck out cl. (vi) which related to an employee of a corporation in which the grantor or any beneficiary of the trust is an executive.
1978—Subsec. (b)(2)(B). Pub. L. 95–600, § 702(n)(3), substituted “a present interest and a present power” for “an interest and a power” and “present interest or present power” for “interest or power” wherever appearing.
Subsec. (e). Pub. L. 95–600, § 702(n)(2), inserted provisions relating to powers of independent trustees and definition of a related or subordinate trustee.
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.
Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.
Written determinations for this section
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