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


Authority:
26 U.S.C. 7805 and 26 U.S.C. 2663.
Section 26.2632-1 also issued under 26 U.S.C. 2632 and 2663.
Section 26.2642-4 also issued under 26 U.S.C. 2632 and 2663.
Section 26.2642-6 also issued under 26 U.S.C. 2642.
Section 26.2662-1 also issued under 26 U.S.C. 2662.
Section 26.2663-2 also issued under 26 U.S.C. 2632 and 2663.
Section 26.6011-4 also issued under 26 U.S.C. 6011
Section 26.6060-1 also issued under 26 U.S.C. 6060(a).
Section 26.6081-1 also issued under the authority of 26 U.S.C. 6081(a).
Section 26.6109-2 also issued under 26 U.S.C. 6109(a).
Section 26.6695-1 also issued under 26 U.S.C. 6695(b).
Editorial Note:
At 74 FR 5105, Jan. 29, 2009, the authority citation to part 26 was amended; however, a portion of the amendment could not be incorporated due to inaccurate amendatory instruction.
Source:
T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


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