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.
- 26.2651-1—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.
- 26.6060-1—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.