{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s2612/c/1","label":"direct skip","definition":"The term “direct skip” means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}