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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 26.6109-1 also issued under 26 U.S.C. 6109(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).

Source: T.D. 8187, 53 FR 8442, Mar. 15, 1988; 53 FR 18839, May 25, 1988. Part revised by T.D. 8644, 60 FR 66898-66926, Dec. 27, 1995, unless otherwise noted.

Authority amended by T.D. 9407, 73 FR 37362-37371, July 1, 2008; T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008, corrected at 74 FR 5103-5107, Jan. 29, 2009; amended by T.D. 9556, 76 FR 70340-70342, Nov. 14, 2011.

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