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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter B - Estate and Gift Taxes |
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Part 26 - Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 |
| § 26.2600-1 - Table of contents. |
| § 26.6060-1 - Reporting requirements for tax return preparers. |
| § 26.2601-1 - Effective dates. |
| § 26.2611-1 - Generation-skipping transfer defined. |
| § 26.2641-1 - Applicable rate of tax. |
| § 26.2651-1 - Generation assignment. |
| § 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns. |
| § 26.7701-1 - Tax return preparer. |
| § 26.2651-2 - Individual assigned to more than 1 generation. |
| § 26.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage. |
| § 26.2651-3 - Effective dates. |
| § 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers. |
| § 26.6081-1T - Automatic extension of time for filing generation-skipping transfer tax returns (temporary). |
| § 26.2612-1 - Definitions. |
| § 26.2632-1 - Allocation of GST exemption. |
| § 26.2642-1 - Inclusion ratio. |
| § 26.2652-1 - Transferor defined; other definitions. |
| § 26.2662-1 - Generation-skipping transfer tax return requirements. |
| § 26.2642-2 - Valuation. |
| § 26.2652-2 - Special election for qualified terminable interest property. |
| § 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. |
| § 26.2642-7 - Relief under section 2642(g)(1). |
| § 26.2613-1 - Skip person. |
| § 26.2653-1 - Taxation of multiple skips. |
| § 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. |
| § 26.2654-1 - Certain trusts treated as separate trusts. |
| § 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. |
| § 26.6107-1 - 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. |