Federal (United States) · Regulations
Part 26 — GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
37 sections
37 sections
- 26 C.F.R. § 26.2600-1Table of contents.
- 26 C.F.R. § 26.2601-1Effective dates.
- 26 C.F.R. § 26.2611-1Generation-skipping transfer defined.
- 26 C.F.R. § 26.2612-1Definitions.
- 26 C.F.R. § 26.2613-1Skip person.
- 26 C.F.R. § 26.2632-1Allocation of GST exemption.
- 26 C.F.R. § 26.2641-1Applicable rate of tax.
- 26 C.F.R. § 26.2642-1Inclusion ratio.
- 26 C.F.R. § 26.2642-2Valuation.
- 26 C.F.R. § 26.2642-3Special rule for charitable lead annuity trusts.
- 26 C.F.R. § 26.2642-4Redetermination of applicable fraction.
- 26 C.F.R. § 26.2642-5Finality of inclusion ratio.
- 26 C.F.R. § 26.2642-6Qualified severance.
- 26 C.F.R. § 26.2642-7Relief under section 2642(g)(1).
- 26 C.F.R. § 26.2651-1Generation assignment.
- 26 C.F.R. § 26.2651-2Individual assigned to more than 1 generation.
- 26 C.F.R. § 26.2651-3Effective dates.
- 26 C.F.R. § 26.2652-1Transferor defined; other definitions.
- 26 C.F.R. § 26.2652-2Special election for qualified terminable interest property.
- 26 C.F.R. § 26.2653-1Taxation of multiple skips.
- 26 C.F.R. § 26.2654-1Certain trusts treated as separate trusts.
- 26 C.F.R. § 26.2662-1Generation-skipping transfer tax return requirements.
- 26 C.F.R. § 26.2663-1Recapture tax under section 2032A.
- 26 C.F.R. § 26.2663-2Application of chapter 13 to transfers by nonresidents not citizens of the United States.
- 26 C.F.R. § 26.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 C.F.R. § 26.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 26.6081-1Automatic extension of time for filing generation-skipping transfer tax returns.
- 26 C.F.R. § 26.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 C.F.R. § 26.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 26.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 26.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 26.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 26.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 C.F.R. § 26.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 C.F.R. § 26.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 26.7701-1Tax return preparer.
- 26 C.F.R. § 26.7701-2Definitions; spouse, husband and wife, husband, wife, marriage.