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Title 26

Displaying title 26, up to date as of 10/02/2026. Title 26 was last amended 10/02/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter B —Estate and Gift Taxes
  4. Part 28   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter BEstate and Gift Taxes20 – 29
Part 28Imposition of Tax on Gifts and Bequests from Covered Expatriates28.2801-0 – 28.7701-1
§ 28.2801-0Table of contents.
§ 28.2801-1Tax on certain gifts and bequests from covered expatriates.
§ 28.2801-2Definitions.
§ 28.2801-3Rules and exceptions applicable to covered gifts and covered bequests.
§ 28.2801-4Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
§ 28.2801-5Foreign trusts.
§ 28.2801-6Special rules and cross-references.
§ 28.2801-7Determining responsibility under section 2801.
§ 28.6001-1Records required to be kept.
§ 28.6011-1Returns.
§ 28.6060-1Reporting requirements for tax return preparers.
§ 28.6071-1Time for filing returns.
§ 28.6081-1Extension of time for filing returns reporting gifts and bequests from covered expatriates.
§ 28.6091-1Place for filing returns.
§ 28.6101-1Period covered by returns.
§ 28.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 28.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 28.6151-1Time and place for paying tax shown on returns.
§ 28.6694-1Section 6694 penalties applicable to return preparer.
§ 28.6694-2Penalties for understatement due to an unreasonable position.
§ 28.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 28.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 28.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 28.6696-1Claims for credit or refund by tax return preparers and appraisers.
§ 28.7701-1Tax return preparer.
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