{"identifier":"/us/usc/t26/s2613","title":26,"num":"\u00a7\u202f2613.","heading":"Skip person and non-skip person defined","text":"\u00a7\u202f2613.\nSkip person and non-skip person defined\n(a)\nSkip person\nFor purposes of this chapter, the term \u201cskip person\u201d means\u2014\n(1) a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or\n(2) a trust\u2014\n(A) if all interests in such trust are held by skip persons, or\n(B) if\u2014\n(i) there is no person holding an interest in such trust, and\n(ii) at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.\n(b)\nNon-skip person\nFor purposes of this chapter, the term \u201cnon-skip person\u201d means any person who is not a skip person.","url":"https://projectusc.org/usc/t26/s2613.html","content":[{"t":"sec","id":"/us/usc/t26/s2613","children":[{"t":"num","text":"\u00a7\u202f2613."},{"t":"heading","text":"Skip person and non-skip person defined"},{"t":"subsec","id":"/us/usc/t26/s2613/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Skip person"},{"t":"chapeau","text":"For purposes of this chapter, the term \u201cskip person\u201d means\u2014"},{"t":"para","id":"/us/usc/t26/s2613/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s2613/a/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" a trust\u2014"},{"t":"subpara","id":"/us/usc/t26/s2613/a/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" if all interests in such trust are held by skip persons, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s2613/a/2/B","children":[{"t":"num","text":"(B)"},{"t":"chapeau","text":" if\u2014"},{"t":"clause","id":"/us/usc/t26/s2613/a/2/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" there is no person holding an interest in such trust, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s2613/a/2/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s2613/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Non-skip person"},{"t":"content","children":[{"t":"p","text":"For purposes of this chapter, the term \u201cnon-skip person\u201d means any person who is not a skip person.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}