C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—ESTATE AND GIFT TAXES › PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

26 C.F.R. § 26.2613-1

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For the definition of skip person see § 26.2612-1(d).