# § 2611. Generation-skipping transfer defined
**(a)** **In general** For purposes of this chapter, the term “generation-skipping transfer” means—
**(1)** a taxable distribution,
**(2)** a taxable termination, and
**(3)** a direct skip.
**(b)** **Certain transfers excluded** The term “generation-skipping transfer” does not include—
**(1)** any transfer which, if made inter vivos by an individual, would not be treated as a taxable gift by reason of section 2503(e) (relating to exclusion of certain transfers for educational or medical expenses), and
**(2)** any transfer to the extent—
**(A)** the property transferred was subject to a prior tax imposed under this chapter,
**(B)** the transferee in the prior transfer was assigned to the same generation as (or a lower generation than) the generation assignment of the transferee in this transfer, and
**(C)** such transfers do not have the effect of avoiding tax under this chapter with respect to any transfer.
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**Source Credit**: (Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1882; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718; Pub. L. 100–647, title I, §§ 1014(g)(1), (2), 1018(u)(43), Nov. 10, 1988, 102 Stat. 3562, 3592.)
## Editorial Notes
### Amendments
1988—Subsec. (a). , §§ 1014(g)(1), 1018(u)(43), substituted “generation-skipping transfer” for “generation-skipping transfers” and “means” for “mean”.
Subsec. (b). , redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) which read as follows: “any transfer (other than a direct skip) from a trust, to the extent such transfer is subject to a tax imposed by chapter 11 or 12 with respect to a person in the 1st generation below that of the grantor, and”.
1986— amended section generally, substituting provisions defining “generation-skipping transfers” and what that term does not include, for former provisions which defined “generation-skipping transfer”, “transfer”, and “generation-skipping trust”, contained provisions to be used in determining the ascertainment of generation, and provided for a generation-skipping trust equivalent.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Section applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .