### Question
How is the "taxable distribution" defined?


### Answer
The term **taxable distribution** is defined in *26 U.S.C. § 2612* as follows -

> any distribution from a trust to a skip person (other than a taxable termination or a direct skip)

#### Citation:
  - *26 U.S.C. § 2612*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter B-Generation-Skipping Transfers**

