Part 26. undefined
- § 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.
- § 26.2642-7 - Relief under section 2642(g)(1).
- § 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.
- § 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 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.
- § 26.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.