26 CFR Part 28 - IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES

  1. § 28.2801-0 Table of contents.
  2. § 28.2801-1 Tax on certain gifts and bequests from covered expatriates.
  3. § 28.2801-2 Definitions.
  4. § 28.2801-3 Rules and exceptions applicable to covered gifts and covered bequests.
  5. § 28.2801-4 Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
  6. § 28.2801-5 Foreign trusts.
  7. § 28.2801-6 Special rules and cross-references.
  8. § 28.2801-7 Determining responsibility under section 2801.
  9. § 28.6001-1 Records required to be kept.
  10. § 28.6011-1 Returns.
  11. § 28.6060-1 Reporting requirements for tax return preparers.
  12. § 28.6071-1 Time for filing returns.
  13. § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
  14. § 28.6091-1 Place for filing returns.
  15. § 28.6101-1 Period covered by returns.
  16. § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
  17. § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
  18. § 28.6151-1 Time and place for paying tax shown on returns.
  19. § 28.6694-1 Section 6694 penalties applicable to return preparer.
  20. § 28.6694-2 Penalties for understatement due to an unreasonable position.
  21. § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  22. § 28.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
  23. § 28.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  24. § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
  25. § 28.7701-1 Tax return preparer.
Source:
90 FR 3395, Jan. 14, 2025, unless otherwise noted.
Authority:
26 U.S.C. 7805.

Section 28.2801-0 through 28.2801-7 also issued under 26 U.S.C. 2801.

Section 28.6001-1 also issued under 26 U.S.C. 6001.

Section 28.6011(a)-1 also issued under 26 U.S.C. 6011 and 6011(a).

Section 28.6060-1 also issued under 26 U.S.C. 6060 and 6060(a).

Section 28.6071(a)-1 also issued under 26 U.S.C. 6071 and 6071(a).

Section 28.6081-1 also issued under 26 U.S.C. 6081 and 6081(a).

Section 28.6091-1 also issued under 26 U.S.C. 6091 and 6091(a).

Section 28.6101-1 also issued under 26 U.S.C. 6101.

Section 28.6107-1 also issued under 26 U.S.C. 6107 and 6107(c).

Section 28.6109-1 also issued under 26 U.S.C. 6109 and 6109(a).

Section 28.6151-1 also issued under 26 U.S.C. 6151.

Section 28.6694-1 through 28.6694-4 also issued under 26 U.S.C. 6694.

Section 28.6695-1 also issued under 26 U.S.C. 6695.

Section 28.6696-1 also issued under 26 U.S.C. 6696 and 6696(c).

Section 28.7701-1 also issued under 26 U.S.C. 7701.