26 CFR § 26.2611-1 - Generation-skipping transfer defined.

---
identifier: "/us/cfr/t26/s26.2611-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 26.2611-1 - Generation-skipping transfer defined."
title_number: 26
title_name: "Internal Revenue"
section_number: "26.2611-1"
section_name: "Generation-skipping transfer defined."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "26"
part_name: "GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805 and 26 U.S.C. 2663."
regulatory_source: "T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted."
cfr_part: "26"
---


# 26.2611-1 Generation-skipping transfer defined.

A generation-skipping transfer (GST) is an event that is either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most recent transfer subject to the estate or gift tax. See § 26.2652-1(a)(2) for determining whether a transfer is subject to Federal estate or gift tax.