Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

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

TEXT PDF26.2600-1 Table of contents.
TEXT PDF26.2601-1 Effective dates.
TEXT PDF26.2611-1 Generation-skipping transfer defined.
TEXT PDF26.2612-1 Definitions.
TEXT PDF26.2613-1 Skip person.
TEXT PDF26.2632-1 Allocation of GST exemption.
TEXT PDF26.2641-1 Applicable rate of tax.
TEXT PDF26.2642-1 Inclusion ratio.
TEXT PDF26.2642-2 Valuation.
TEXT PDF26.2642-3 Special rule for charitable lead annuity trusts.
TEXT PDF26.2642-4 Redetermination of applicable fraction.
TEXT PDF26.2642-5 Finality of inclusion ratio.
TEXT PDF26.2652-1 Transferor defined; other definitions.
TEXT PDF26.2652-2 Special election for qualified terminable interest property.
TEXT PDF26.2653-1 Taxation of multiple skips.
TEXT PDF26.2654-1 Certain trusts treated as separate trusts.
TEXT PDF26.2662-1 Generation-skipping transfer tax return requirements.
TEXT PDF26.2663-1 Recapture tax under section 2032A.
TEXT PDF26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.

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