skip person

skip person. Tax. A beneficiary who is more than one generation removed from the transferor and to whom assets are conveyed in a generation-skipping transfer. IRC (26 USCA) § 2613(a). See GENERATION-SKIPPING TRANSFER. [Cases: Internal Revenue 4224.]

“Since a skip person is necessary to trigger a generation-skipping tax, it is important to have a precise definition of ‘skip person.’ In most cases, it suffices to say that a skip person is a person who is two or more generations younger than the transferor.” John K. McNulty, Federal Estate and Gift Taxation in a Nutshell 63 (5th ed. 1994).

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词条贡献者

资深译员姚坚，国际知名语言学院法律翻译专业，擅长翻译各类与主权诉讼，仲裁及债务解决相关的法律文件。