### Question
Can you define what non-skip person means?


### Answer
**Non-skip person** is defined as the following in *26 U.S.C. § 2613*:

> any person who is not a skip person

#### Citation:
  - *26 U.S.C. § 2613*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter B-Generation-Skipping Transfers**

