Title 26

PART 26

Part 26 - Generation-skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986

PART 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 Authority:26 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 26.2662-1 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).

Source:T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.

26:16.0.1.2.22.0.21.1SECTION 26.2600-1
   26.2600-1 Table of contents.
26:16.0.1.2.22.0.21.2SECTION 26.2601-1
   26.2601-1 Effective dates.
26:16.0.1.2.22.0.21.3SECTION 26.2611-1
   26.2611-1 Generation-skipping transfer defined.
26:16.0.1.2.22.0.21.4SECTION 26.2612-1
   26.2612-1 Definitions.
26:16.0.1.2.22.0.21.5SECTION 26.2613-1
   26.2613-1 Skip person.
26:16.0.1.2.22.0.21.6SECTION 26.2632-1
   26.2632-1 Allocation of GST exemption.
26:16.0.1.2.22.0.21.7SECTION 26.2641-1
   26.2641-1 Applicable rate of tax.
26:16.0.1.2.22.0.21.8SECTION 26.2642-1
   26.2642-1 Inclusion ratio.
26:16.0.1.2.22.0.21.9SECTION 26.2642-2
   26.2642-2 Valuation.
26:16.0.1.2.22.0.21.10SECTION 26.2642-3
   26.2642-3 Special rule for charitable lead annuity trusts.
26:16.0.1.2.22.0.21.11SECTION 26.2642-4
   26.2642-4 Redetermination of applicable fraction.
26:16.0.1.2.22.0.21.12SECTION 26.2642-5
   26.2642-5 Finality of inclusion ratio.
26:16.0.1.2.22.0.21.13SECTION 26.2642-6
   26.2642-6 Qualified severance.
26:16.0.1.2.22.0.21.14SECTION 26.2651-1
   26.2651-1 Generation assignment.
26:16.0.1.2.22.0.21.15SECTION 26.2651-2
   26.2651-2 Individual assigned to more than 1 generation.
26:16.0.1.2.22.0.21.16SECTION 26.2651-3
   26.2651-3 Effective dates.
26:16.0.1.2.22.0.21.17SECTION 26.2652-1
   26.2652-1 Transferor defined; other definitions.
26:16.0.1.2.22.0.21.18SECTION 26.2652-2
   26.2652-2 Special election for qualified terminable interest property.
26:16.0.1.2.22.0.21.19SECTION 26.2653-1
   26.2653-1 Taxation of multiple skips.
26:16.0.1.2.22.0.21.20SECTION 26.2654-1
   26.2654-1 Certain trusts treated as separate trusts.
26:16.0.1.2.22.0.21.21SECTION 26.2662-1
   26.2662-1 Generation-skipping transfer tax return requirements.
26:16.0.1.2.22.0.21.22SECTION 26.2663-1
   26.2663-1 Recapture tax under section 2032A.
26:16.0.1.2.22.0.21.23SECTION 26.2663-2
   26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.
26:16.0.1.2.22.0.21.24SECTION 26.6011-4
   26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:16.0.1.2.22.0.21.25SECTION 26.6060-1
   26.6060-1 Reporting requirements for tax return preparers.
26:16.0.1.2.22.0.21.26SECTION 26.6081-1
   26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.
26:16.0.1.2.22.0.21.27SECTION 26.6107-1
   26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:16.0.1.2.22.0.21.28SECTION 26.6109-1
   26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:16.0.1.2.22.0.21.29SECTION 26.6694-1
   26.6694-1 Section 6694 penalties applicable to tax return preparer.
26:16.0.1.2.22.0.21.30SECTION 26.6694-2
   26.6694-2 Penalties for understatement due to an unreasonable position.
26:16.0.1.2.22.0.21.31SECTION 26.6694-3
   26.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:16.0.1.2.22.0.21.32SECTION 26.6694-4
   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.
26:16.0.1.2.22.0.21.33SECTION 26.6695-1
   26.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:16.0.1.2.22.0.21.34SECTION 26.6696-1
   26.6696-1 Claims for credit or refund by tax return preparers.
26:16.0.1.2.22.0.21.35SECTION 26.7701-1
   26.7701-1 Tax return preparer.
26:16.0.1.2.22.0.21.36SECTION 26.7701-2
   26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.