Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
- Section 26.2600-1 - Table of contents
- Section 26.2601-1 - Effective dates
- Section 26.2611-1 - Generation-skipping transfer defined
- Section 26.2612-1 - Definitions
- Section 26.2613-1 - Skip person
- Section 26.2632-1 - Allocation of GST exemption
- Section 26.2641-1 - Applicable rate of tax
- Section 26.2642-1 - Inclusion ratio
- Section 26.2642-2 - Valuation
- Section 26.2642-3 - Special rule for charitable lead annuity trusts
- Section 26.2642-4 - Redetermination of applicable fraction
- Section 26.2642-5 - Finality of inclusion ratio
- Section 26.2642-6 - Qualified severance
- Section 26.2651-1 - Generation assignment
- Section 26.2651-2 - Individual assigned to more than 1 generation
- Section 26.2651-3 - Effective dates
- Section 26.2652-1 - Transferor defined; other definitions
- Section 26.2652-2 - Special election for qualified terminable interest property
- Section 26.2653-1 - Taxation of multiple skips
- Section 26.2654-1 - Certain trusts treated as separate trusts
- Section 26.2662-1 - Generation-skipping transfer tax return requirements
- Section 26.2663-1 - Recapture tax under section 2032A
- Section 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States
- Section 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers
- Section 26.6060-1 - Reporting requirements for tax return preparers
- Section 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns
- Section 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Section 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund
- Section 26.6694-1 - Section 6694 penalties applicable to tax return preparer
- Section 26.6694-2 - Penalties for understatement due to an unreasonable position
- Section 26.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct
- Section 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
- Section 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons
- Section 26.6696-1 - Claims for credit or refund by tax return preparers
- Section 26.7701-1 - Tax return preparer
- Section 26.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage