Subchapter B. Estate and Gift Taxes
Part 20. Estate Tax; Estates of Decedents Dying After August 16, 1954
Part 22. Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981
Part 25. Gift Tax; Gifts Made After December 31, 1954
Part 26. Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986
- Part 26. Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 [Details]
- 26 C.F.R. § 26.2600-1 Table of Contents
- 26 C.F.R. § 26.2601-1 Effective Dates
- 26 C.F.R. § 26.2611-1 Generation-Skipping Transfer Defined
- 26 C.F.R. § 26.2612-1 Definitions
- 26 C.F.R. § 26.2613-1 Skip Person
- 26 C.F.R. § 26.2632-1 Allocation of Gst Exemption
- 26 C.F.R. § 26.2641-1 Applicable Rate of Tax
- 26 C.F.R. § 26.2642-1 Inclusion Ratio
- 26 C.F.R. § 26.2642-2 Valuation
- 26 C.F.R. § 26.2642-3 Special Rule For Charitable Lead Annuity Trusts
- 26 C.F.R. § 26.2642-4 Redetermination of Applicable Fraction
- 26 C.F.R. § 26.2642-5 Finality of Inclusion Ratio
- 26 C.F.R. § 26.2642-6 Qualified Severance
- 26 C.F.R. § 26.2651-1 Generation Assignment
- 26 C.F.R. § 26.2651-2 Individual Assigned to More Than 1 Generation
- 26 C.F.R. § 26.2651-3 Effective Dates
- 26 C.F.R. § 26.2652-1 Transferor Defined; Other Definitions
- 26 C.F.R. § 26.2652-2 Special Election For Qualified Terminable Interest Property
- 26 C.F.R. § 26.2653-1 Taxation of Multiple Skips
- 26 C.F.R. § 26.2654-1 Certain Trusts Treated As Separate Trusts
- 26 C.F.R. § 26.2662-1 Generation-Skipping Transfer Tax Return Requirements
- 26 C.F.R. § 26.2663-1 Recapture Tax Under Section 2032a
- 26 C.F.R. § 26.2663-2 Application of Chapter 13 to Transfers By Nonresidents Not Citizens of the United States
- 26 C.F.R. § 26.6011-4 Requirement of Statement Disclosing Participation In Certain Transactions By Taxpayers
- 26 C.F.R. § 26.6060-1 Reporting Requirements For Tax Return Preparers
- 26 C.F.R. § 26.6081-1 Automatic Extension of Time For Filing Generation-Skipping Transfer Tax Returns
- 26 C.F.R. § 26.6107-1 Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain a Copy Or Record
- 26 C.F.R. § 26.6109-1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- 26 C.F.R. § 26.6694-1 Section 6694 Penalties Applicable to Tax Return Preparer
- 26 C.F.R. § 26.6694-2 Penalties For Understatement Due to an Unreasonable Position
- 26 C.F.R. § 26.6694-3 Penalty For Understatement Due to Willful, Reckless, Or Intentional Conduct
- 26 C.F.R. § 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 C.F.R. § 26.6695-1 Other Assessable Penalties With Respect to the Preparation of Tax Returns For Other Persons
- 26 C.F.R. § 26.6696-1 Claims For Credit Or Refund By Tax Return Preparers
- 26 C.F.R. § 26.7701-1 Tax Return Preparer
- 26 C.F.R. § 26.7701-2 Definitions; Spouse, Husband and Wife, Husband, Wife, Marriage
Part 27-29. Reserved