### Question
How is the "indirect skip" defined?


### Answer
The term **indirect skip** is defined in *26 U.S.C. § 2632* as follows -

> any transfer of property (other than a direct skip) subject to the tax imposed by chapter 12 made to a GST trust

#### Citation:
  - *26 U.S.C. § 2632*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter D-GST Exemption**

