Treasury Regulations, Subchapter B, Part 26 - Index

From TaxAlmanac

SUBCHAPTER B--ESTATE AND GIFT TAXES

Part 26 GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

Sec. 26.2600-1 Table of contents

Sec. 26.2601-1 Effective dates

Sec. 26.2611-1 Generation-skipping transfer defined

Sec. 26.2612-1 Definitions

Sec. 26.2613-1 Skip person

Sec. 26.2632-1 Allocation of GST exemption

Sec. 26.2641-1 Applicable rate of tax

Sec. 26.2642-1 Inclusion ratio

Sec. 26.2642-2 Valuation

Sec. 26.2642-3 Special rule for charitable lead annuity trusts

Sec. 26.2642-4 Redetermination of applicable fraction

Sec. 26.2642-5 Finality of inclusion ratio

Sec. 26.2652-1 Transferor defined; other definitions

Sec. 26.2652-2 Special election for qualified terminable interest property

Sec. 26.2653-1 Taxation of multiple skips

Sec. 26.2654-1 Certain trusts treated as separate trusts

Sec. 26.2662-1 Generation-skipping transfer tax return requirements

Sec. 26.2663-1 Recapture tax under section 2032A

Sec. 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States