26 CFR Part 28 — Imposition of Tax on Gifts and Bequests from Covered Expatriates
- § 28.2801-0— Table of contents.
- § 28.2801-1— Tax on certain gifts and bequests from covered expatriates.
- § 28.2801-2— Definitions.
- § 28.2801-3— Rules and exceptions applicable to covered gifts and covered bequests.
- § 28.2801-4— Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
- § 28.2801-5— Foreign trusts.
- § 28.2801-6— Special rules and cross-references.
- § 28.2801-7— Determining responsibility under section 2801.
- § 28.6001-1— Records required to be kept.
- § 28.6011-1— Returns.
- § 28.6060-1— Reporting requirements for tax return preparers.
- § 28.6071-1— Time for filing returns.
- § 28.6081-1— Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 28.6091-1— Place for filing returns.
- § 28.6101-1— Period covered by returns.
- § 28.6107-1— Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 28.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 28.6151-1— Time and place for paying tax shown on returns.
- § 28.6694-1— Section 6694 penalties applicable to return preparer.
- § 28.6694-2— Penalties for understatement due to an unreasonable position.
- § 28.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 28.6694-4— Extension 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.
- § 28.6695-1— Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 28.6696-1— Claims for credit or refund by tax return preparers and appraisers.
- § 28.7701-1— Tax return preparer.