Treasury Regulations · 26 CFR
§ 26.2613-1. Skip person.
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. § 2613
Cite as 26 CFR § 26.2613-1
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. § 2613
- Length
- 11 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
For the definition of skip person see § 26.2612-1(d).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
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