### Question
How does the law define direct skip?


### Answer
Under *26 U.S.C. § 2612*, **direct skip** is defined as:

> a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person

#### 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**

