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Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of July 28, 2014

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B—ESTATE AND GIFT TAXES

PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

rule
§26.2600-1
Table of contents.
§26.2601-1
Effective dates.
§26.2611-1
Generation-skipping transfer defined.
§26.2612-1
Definitions.
§26.2613-1
Skip person.
§26.2632-1
Allocation of GST exemption.
§26.2641-1
Applicable rate of tax.
§26.2642-1
Inclusion ratio.
§26.2642-2
Valuation.
§26.2642-3
Special rule for charitable lead annuity trusts.
§26.2642-4
Redetermination of applicable fraction.
§26.2642-5
Finality of inclusion ratio.
§26.2642-6
Qualified severance.
§26.2651-1
Generation assignment.
§26.2651-2
Individual assigned to more than 1 generation.
§26.2651-3
Effective dates.
§26.2652-1
Transferor defined; other definitions.
§26.2652-2
Special election for qualified terminable interest property.
§26.2653-1
Taxation of multiple skips.
§26.2654-1
Certain trusts treated as separate trusts.
§26.2662-1
Generation-skipping transfer tax return requirements.
§26.2663-1
Recapture tax under section 2032A.
§26.2663-2
Application of chapter 13 to transfers by nonresidents not citizens of the United States.
§26.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
§26.6060-1
Reporting requirements for tax return preparers.
§26.6081-1
Automatic extension of time for filing generation-skipping transfer tax returns.
§26.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§26.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§26.6694-1
Section 6694 penalties applicable to tax return preparer.
§26.6694-2
Penalties for understatement due to an unreasonable position.
§26.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§26.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§26.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
§26.6696-1
Claims for credit or refund by tax return preparers.
§26.7701-1
Tax return preparer.


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