Direct Skip is used.
with respect to the generation-skipping tax (GST), a transfer that is subject to the estate or gift tax and is made to or in trust for the benefit of a skip person. For example, if a grandmother makes an outright taxable gift to a granddaughter, this transfer would be subject to the GST tax. Former IRC (check if this IRC provision is current here) §26l2(c).
U.S. and other Developed Countries International Tax Meaning
A tax that cannot be shifted to others, such as the federal income tax.
International Tax Law.