Treasury Regulations · 26 CFR
§ 26.2611-1. Generation-skipping transfer defined.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2611
Cite as 26 CFR § 26.2611-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2611
- Length
- 73 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 2
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 2 other regulations
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 26 Generation-skipping transfer tax regulations under the tax reform act of 1986
Nearby sections
- § 26.2600-1 Table of contents.
- § 26.2601-1 Effective dates.
- § 26.2611-1 Generation-skipping transfer defined.
- § 26.2612-1 Definitions.
- § 26.2613-1 Skip person.
- § 26.2632-1 Allocation of GST exemption.
- § 26.2641-1 Applicable rate of tax.