US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 26 — GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 198626.2613-126 C.F.R. § 26.2613-1Skip person.Last amended: 2015Year: 2026Length: 9 wordsOfficial source Cite as 26 C.F.R. § 26.2613-1 (2026)For the definition of skip person see § 26.2612-1(d).Cross-references to the CFR26.2612-1Previous26 C.F.R. § 26.2612-1Next26 C.F.R. § 26.2632-1