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
|
|
| Generation-skipping transfer defined.
|
|
|
|
| Allocation of GST exemption.
|
|
|
|
| Special rule for charitable lead annuity trusts.
|
|
|
|
| Redetermination of applicable fraction.
|
|
|
|
| Finality of inclusion ratio.
|
|
|
|
| Individual assigned to more than 1 generation.
|
|
|
|
| Transferor defined; other definitions.
|
|
|
|
| Special election for qualified terminable interest property.
|
|
|
|
| Taxation of multiple skips.
|
|
|
|
| Certain trusts treated as separate trusts.
|
|
|
|
| Generation-skipping transfer tax return requirements.
|
|
|
|
| Recapture tax under section 2032A.
|
|
|
|
| Application of chapter 13 to transfers by nonresidents not citizens of the United States.
|
|
|
|
| Automatic extension of time for filing generation-skipping transfer tax returns (temporary).
|
|
