§2613. Skip person and non-skip person defined (a) Skip person For purposes of this chapter, the term ‘‘skip person’’ means— (1) a natural person assigned to a generation which is 2 or more generations below the gen-eration assignment of the transferor, or (2) a trust— (A) if all interests in such trust are held by skip persons, or

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Part #: K2613. Download. File Size: 232Kbytes. Page: 6 Pages. Description: TOSHIBA Field Effect Transistor Silicon N Channel MOS Type (PIE-MOSIII). Manufacturer: Toshiba Semiconductor.

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