26 C.F.R. PART 26--GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986


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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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.
26.2651-1
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.
26.6081-1t
Automatic extension of time for filing generation-skipping transfer tax returns (temporary).
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