26 CFR 26.2600-1 - Table of contents.
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This section lists the captions that appear in the regulations under sections 2601 through 2663.
§ 26.2601-1Effective dates.
§ 26.2611-1Generation-skipping transfer defined.
§ 26.2613-1Skip person.
§ 26.2632-1Allocation of GST exemption.
§ 26.2641-1Applicable rate of tax.
§ 26.2642-1Inclusion ratio.
§ 26.2642-3Special rule for charitable lead annuity trusts.
§ 26.2642-4Redetermination of applicable fraction.
§ 26.2642-5Finality of inclusion ratio.
§ 26.2642-6 Qualified severance.
§ 26.2651-1Generation assignment.
§ 26.2651-2Individual assigned to more than one generation.
§ 26.2651-3Effective dates.
§ 26.2652-1Transferor defined; other definitions.
§ 26.2652-2Special election for qualified terminable interest property.
§ 26.2653-1Taxation of multiple skips.
§ 26.2654-1Certain trusts treated as separate trusts.
§ 26.2662-1Generation-skipping transfer tax return requirements.
(2) Special rule for direct skips occurring at death with respect to property held in trust arrangements.
§ 26.2663-1Recapture tax under section 2032A.
§ 26.2663-2Application of chapter 13 to transfers by nonresidents not citizens of the United States.
(c) Trusts funded in part with property subject to Chapter 13 and in part with property not subject to Chapter 13.
Title 26 published on 2013-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 26.