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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 4, 2010
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER B--ESTATE AND GIFT TAXES
PART 26--GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
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| Generation-skipping transfer defined. |
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| Allocation of GST exemption. |
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| Special rule for charitable lead annuity trusts. |
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| Redetermination of applicable fraction. |
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| Finality of inclusion ratio. |
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| Individual assigned to more than 1 generation. |
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| Transferor defined; other definitions. |
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| Special election for qualified terminable interest property. |
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| Taxation of multiple skips. |
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| Certain trusts treated as separate trusts. |
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| Generation-skipping transfer tax return requirements. |
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| Recapture tax under section 2032A. |
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| Application of chapter 13 to transfers by nonresidents not citizens of the United States. |
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| Reporting requirements for tax return preparers. |
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| Automatic extension of time for filing generation-skipping transfer tax returns. |
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| Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. |
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| Tax return preparers furnishing identifying numbers for returns or claims for refund. |
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| Section 6694 penalties applicable to tax return preparer. |
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| Penalties for understatement due to an unreasonable position. |
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| Penalty for understatement due to willful, reckless, or intentional conduct. |
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| Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
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| Other assessable penalties with respect to the preparation of tax returns for other persons. |
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| Claims for credit or refund by tax return preparers. |
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