at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person. (b) Non-skip person.

For purposes of this chapter, the term “non-skip person” means any person who is not a skip person. ©2024 CCH Incorporated and its affiliates and licensors. All ...

For purposes of this chapter, the term "non-skip person" means any person who is not a skip person. Section 2613 Subscriber Resources. News (0). No related ...

(ii) at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person. (b) Non-skip person ...

lineal descendants of the holder of such interest (or to. 1 or more trusts for the exclusive benefit of such per- sons), such termination shall constitute a ...

The term ''direct skip'' means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person. (2) Look-thru rules not to ...

Subchapter A — Tax Imposed (Sections 2601 to 2604) · Subchapter B — Generation-Skipping Transfers (Sections 2611 to 2613) · Subchapter C — Taxable Amount ( ...

2613(a)(2)(B)(ii). At no time after such transfer may a distribution (including distributions on termination) be made from such trust to a non-skip person.

Sec. 2611. Generation-Skipping Transfer Defined · Sec. 2612. Taxable Termination; Taxable Distribution; Direct Skip · Sec. 2613. Skip Person And Non-Skip Person ...

Title 26—Internal Revenue · CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY · SUBCHAPTER B—ESTATE AND GIFT TAXES · PART 26—GENERATION-SKIPPING ...