§ 2613. Skip person and non-skip person defined

• (a) For purposes of this chapter, the term “skip person” means—
  • (1) a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or
  • (2) a trust—
    • (A) if all interests in such trust are held by skip persons, or
    • (B) if—
      • (i) there is no person holding an interest in such trust, and
      • (ii) at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.
• (b) For purposes of this chapter, the term “non-skip person” means any person who is not a skip person.