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See § 26. 2642-4(a)(4) for rules relating to the recomputation of the applicable fraction and the imposition of additional GST tax, if additional estate tax is imposed under section 2032A.
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.
§ 2632 - Special rules for allocation of GST exemption
§ 2642 - Inclusion ratio
§ 2662 - Return requirements
§ 2663 - Regulations
§ 6011 - General requirement of return, statement, or list
§ 6060 - Information returns of tax return preparers
§ 6081 - Extension of time for filing returns
§ 6109 - Identifying numbers
§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
§ 7805 - Rules and regulations