nonskip person

nonskip person. Tax. A person who is not a skip person for purposes of the generation-skipping transfer tax. IRC (26 USCA) § 2613(b). See SKIP PERSON . [Cases: Internal Revenue 4224.]

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词条贡献者

译员Clara，毕业于国内知名法学院，擅长翻译有关建筑领域的法律文件。