yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 2613

Skip person and non-skip person defined

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 2613, Skip person and non-skip person defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463243
Permanent ID
ys:prov:463243@1
SHA-256
3ca5fe88688ae4be1f50d7311fcc8d43b4fbc00a4aceedcd8f3723dd76ece2fc

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

For purposes of this chapter, the term “skip person” means— a trust— if— For purposes of this chapter, the term “non-skip person” means any person who is not a skip person.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 95-600(H.R. 13511)1978-11-06
    Revenue Act of 1978
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-222(H.R. 2797)1980-04-01
    Technical Corrections Act of 1979
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally