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Section 26.2600-1
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Effective dates |
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Section 26.2601-1
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Generation-skipping transfer defined |
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Section 26.2611-1
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Definitions |
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Section 26.2612-1
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Skip person |
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Section 26.2613-1
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Allocation of GST exemption |
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Section 26.2632-1
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Applicable rate of tax |
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Section 26.2641-1
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Inclusion ratio |
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Section 26.2642-1
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Valuation |
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Section 26.2642-2
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Special rule for charitable lead annuity trusts |
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Section 26.2642-3
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Redetermination of applicable fraction |
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Section 26.2642-4
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Finality of inclusion ratio |
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Section 26.2642-5
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Qualified severance |
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Section 26.2642-6
|
Generation assignment |
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Section 26.2651-1
|
Individual assigned to more than 1 generation |
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Section 26.2651-2
|
Effective dates |
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Section 26.2651-3
|
Transferor defined; other definitions |
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Section 26.2652-1
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Special election for qualified terminable interest property |
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Section 26.2652-2
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Taxation of multiple skips |
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Section 26.2653-1
|
Certain trusts treated as separate trusts |
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Section 26.2654-1
|
Generation-skipping transfer tax return requirements |
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Section 26.2662-1
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Recapture tax under section 2032A |
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Section 26.2663-1
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Application of chapter 13 to transfers by nonresidents not citizens of the United States |
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Section 26.2663-2
|
Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 26.6011-4
|
Reporting requirements for tax return preparers |
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Section 26.6060-1
|
Automatic extension of time for filing generation-skipping transfer tax returns |
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Section 26.6081-1
|
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 26.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 26.6109-1
|
Section 6694 penalties applicable to tax return preparer |
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Section 26.6694-1
|
Penalties for understatement due to an unreasonable position |
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Section 26.6694-2
|
Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 26.6694-3
|
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and |
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Section 26.6694-4
|
Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 26.6695-1
|
Claims for credit or refund by tax return preparers |
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Section 26.6696-1
|
Tax return preparer |
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Section 26.7701-1
|
Introduction |