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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| 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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| Automatic extension of time for filing generation-skipping transfer tax returns (temporary).
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