26 CFR Part 26 — Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986
- § 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.
- § 26.2642-3— 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.
- § 26.2642-7— Relief under section 2642(g)(1).
- § 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.
- § 26.2662-1— Generation-skipping transfer tax return requirements.
- § 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.
- § 26.6011-4— 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.