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

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  1. § 26.2600-1 Table of contents.
  2. § 26.2601-1 Effective dates.
  3. § 26.2611-1 Generation-skipping transfer defined.
  4. § 26.2612-1 Definitions.
  5. § 26.2613-1 Skip person.
  6. § 26.2632-1 Allocation of GST exemption.
  7. § 26.2641-1 Applicable rate of tax.
  8. § 26.2642-1 Inclusion ratio.
  9. § 26.2642-2 Valuation.
  10. § 26.2642-3 Special rule for charitable lead annuity trusts.
  11. § 26.2642-4 Redetermination of applicable fraction.
  12. § 26.2642-5 Finality of inclusion ratio.
  13. § 26.2642-6 Qualified severance.
  14. § 26.2642-7 Relief under section 2642(g)(1).
  15. § 26.2651-1 Generation assignment.
  16. § 26.2651-2 Individual assigned to more than 1 generation.
  17. § 26.2651-3 Effective dates.
  18. § 26.2652-1 Transferor defined; other definitions.
  19. § 26.2652-2 Special election for qualified terminable interest property.
  20. § 26.2653-1 Taxation of multiple skips.
  21. § 26.2654-1 Certain trusts treated as separate trusts.
  22. § 26.2662-1 Generation-skipping transfer tax return requirements.
  23. § 26.2663-1 Recapture tax under section 2032A.
  24. § 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.
  25. § 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
  26. § 26.6060-1 Reporting requirements for tax return preparers.
  27. § 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.
  28. § 26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
  29. § 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
  30. § 26.6694-1 Section 6694 penalties applicable to tax return preparer.
  31. § 26.6694-2 Penalties for understatement due to an unreasonable position.
  32. § 26.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  33. § 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.
  34. § 26.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  35. § 26.6696-1 Claims for credit or refund by tax return preparers.
  36. § 26.7701-1 Tax return preparer.
  37. § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
Authority:
26 U.S.C. 7805 and 26 U.S.C. 2663.

Section 26.2632-1 also issued under 26 U.S.C. 2632 and 2663.

Section 26.2642-4 also issued under 26 U.S.C. 2632 and 2663.

Section 26.2642-6 also issued under 26 U.S.C. 2642.

Section 26.2642-7 also issued under 26 U.S.C. 2642(g).

Section 26.2662-1 also issued under 26 U.S.C. 2662.

Section 26.2663-2 also issued under 26 U.S.C. 2632 and 2663.

Section 26.6011-4 also issued under 26 U.S.C. 6011

Section 26.6060-1 also issued under 26 U.S.C. 6060(a).

Section 26.6081-1 also issued under the authority of 26 U.S.C. 6081(a).

Section 26.6109-2 also issued under 26 U.S.C. 6109(a).

Section 26.6695-1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.