Source: https://www.lawserver.com/law/country/us/cfr/26_cfr_26-2600-1
Timestamp: 2020-07-08 22:39:56
Document Index: 333801635

Matched Legal Cases: ['art 26', '§ 26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26', '§26']

26 CFR 26.2600-1 – Table of contents » LawServer
CFR > Title 25 > Chapter VII > Subchapter B > Part 26 > § 26.2600-1
26 CFR 26.2600-1 – Table of contents
§26.2601-1 Effective dates.
Terms Used In 26 CFR 26.2600-1
(4) Retention of trust’s exempt status in the case of modifications, etc.
§26.2611-1 Generation-skipping transfer defined.
§26.2612-1 Definitions.
§26.2613-1 Skip person.
§26.2632-1 Allocation of GST exemption.
(d) Allocations after the transferor’s death.
§26.2641-1 Applicable rate of tax.
§26.2642-1 Inclusion ratio.
§26.2642-2 Valuation.
§26.2642-3 Special rule for charitable lead annuity trusts.
§26.2642-4 Redetermination of applicable fraction.
(3) Property included in transferor’s gross estate.
§26.2642-5 Finality of inclusion ratio.
§26.2642-6 Qualified severance.
§26.2651-1 Generation assignment.
§26.2651-2 Individual assigned to more than one generation.
§26.2651-3 Effective dates.
§26.2652-1 Transferor defined; other definitions.
§26.2652-2 Special election for qualified terminable interest property.
§26.2653-1 Taxation of multiple skips.
§26.2654-1 Certain trusts treated as separate trusts.
§26.2662-1 Generation-skipping transfer tax return requirements.
§26.2663-1 Recapture tax under section 2032A.
§26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.