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Part 26—Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986

Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 26
ContainsSections 26.2600-1–26.7701-2
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

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

Sections

Authority26 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).
SourceT.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.