Sec. 2613 Skip person and non-skip person defined
(a) Skip person. 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) Non-skip person. For purposes of this chapter, the term "non-skip person" means any person who is not a skip person.
