26 CFR Part 26
GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
June 25, 2020
§
26.2662-1
Generation-skipping transfer tax return requirements
§
26.2600-1
Table of contents
§
26.2601-1
Effective dates
§
26.2611-1
Generation-skipping transfer defined
§
26.2612-1
Definitions
§
26.2613-1
Skip person
§
26.2632-1
Allocation of GST exemption
§
26.2641-1
Applicable rate of tax
§
26.2642-1
Inclusion ratio
§
26.2642-2
Valuation
§
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
§
26.2642-3
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
§
26.2651-1
Generation assignment
§
26.2651-2
Individual assigned to more than 1 generation
§
26.2651-3
Effective dates
§
26.2652-1
Transferor defined; other definitions
§
26.2652-2
Special election for qualified terminable interest property
§
26.2653-1
Taxation of multiple skips
§
26.2654-1
Certain trusts treated as separate trusts
§
26.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers
§
26.6060-1
Reporting requirements for tax return preparers
§
26.6081-1
Automatic extension of time for filing generation-skipping transfer tax returns
§
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
§
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
§
26.7701-1
Tax return preparer
§
26.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage
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