26 C.F.R. § 26.2613-1 Skip person.
Title 26 - Internal Revenue
For the definition of skip person see §26.2612–1(d).
Title 26: Internal Revenue
PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
§ 26.2613-1 Skip person.
