26 U.S.C. § 2613: Skip person and non-skip person defined

a natural person assigned to a generation which is 2 or more generations below the generation assignment of the transferor, or if all interests in such trust are held by skip persons, or there is no person holding an interest in such trust, and at no time after such transfer may a distribution (including distributions on termination) be made from such trust to a nonskip person. For purposes of this chapter, the term “non-skip person” means any person who is not a skip person. Except as provided in subparagraph (B), the amendments made by this subsection [amending this section, section 2602 of this title , and provisions set out as a note under section 2601 of this title ] shall take effect as if included in chapter 13 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] as added by section 2006 of the Tax Reform Act of 1976 [ Pub. L. 94–455, title XX, § 2006 , Oct. 4, 1976 , 90 Stat. 1879 ]. The amendment made by paragraph (1) [amending provisions set out as a note under section 2601 of this title ] shall take effect on October 4, 1976 .”