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- 26 CFR 25.6905-1 · -1 Discharge of executor from personal liability for decedent's income and gift taxes.
- 26 CFR 25.7101-1 · -1 Form of bonds.
- 26 CFR 25.7520-1 · -1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- 26 CFR 25.7520-2 · -2 Valuation of charitable interests.
- 26 CFR 25.7520-3 · -3 Limitation on the application of section 7520.
- 26 CFR 25.7520-4 · -4 Transitional rules.
- 26 CFR 25.7701-1 · -1 Tax return preparer.
- 26 CFR 25.7701-2 · -2 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 26.2600-1 · -1 Table of contents.
- 26 CFR 26.2601-1 · -1 Effective dates.
- 26 CFR 26.2611-1 · -1 Generation-skipping transfer defined.
- 26 CFR 26.2612-1 · -1 Definitions.
- 26 CFR 26.2613-1 · -1 Skip person.
- 26 CFR 26.2632-1 · -1 Allocation of GST exemption.
- 26 CFR 26.2641-1 · -1 Applicable rate of tax.
- 26 CFR 26.2642-1 · -1 Inclusion ratio.
- 26 CFR 26.2642-2 · -2 Valuation.
- 26 CFR 26.2642-3 · -3 Special rule for charitable lead annuity trusts.
- 26 CFR 26.2642-4 · -4 Redetermination of applicable fraction.
- 26 CFR 26.2642-5 · -5 Finality of inclusion ratio.
- 26 CFR 26.2642-6 · -6 Qualified severance.
- 26 CFR 26.2642-7 · -7 Relief under section 2642(g)(1).
- 26 CFR 26.2651-1 · -1 Generation assignment.
- 26 CFR 26.2651-2 · -2 Individual assigned to more than 1 generation.
- 26 CFR 26.2651-3 · -3 Effective dates.
- 26 CFR 26.2652-1 · -1 Transferor defined; other definitions.
- 26 CFR 26.2652-2 · -2 Special election for qualified terminable interest property.
- 26 CFR 26.2653-1 · -1 Taxation of multiple skips.
- 26 CFR 26.2654-1 · -1 Certain trusts treated as separate trusts.
- 26 CFR 26.2662-1 · -1 Generation-skipping transfer tax return requirements.
- 26 CFR 26.2663-1 · -1 Recapture tax under section 2032A.
- 26 CFR 26.2663-2 · -2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.
- 26 CFR 26.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 26.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 26.6081-1 · -1 Automatic extension of time for filing generation-skipping transfer tax returns.
- 26 CFR 26.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 26.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 26.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 26.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 26.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 26.6694-4 · -4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 26.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 26.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 26.7701-1 · -1 Tax return preparer.
- 26 CFR 26.7701-2 · -2 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 28.2801-0 · -0 Table of contents.
- 26 CFR 28.2801-1 · -1 Tax on certain gifts and bequests from covered expatriates.
- 26 CFR 28.2801-2 · -2 Definitions.
- 26 CFR 28.2801-3 · -3 Rules and exceptions applicable to covered gifts and covered bequests.
- 26 CFR 28.2801-4 · -4 Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
- 26 CFR 28.2801-5 · -5 Foreign trusts.
- 26 CFR 28.2801-6 · -6 Special rules and cross-references.
- 26 CFR 28.2801-7 · -7 Determining responsibility under section 2801.
- 26 CFR 28.6001-1 · -1 Records required to be kept.
- 26 CFR 28.6011-1 · -1 Returns.
- 26 CFR 28.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 28.6071-1 · -1 Time for filing returns.
- 26 CFR 28.6081-1 · -1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- 26 CFR 28.6091-1 · -1 Place for filing returns.
- 26 CFR 28.6101-1 · -1 Period covered by returns.
- 26 CFR 28.6107-1 · -1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 28.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 28.6151-1 · -1 Time and place for paying tax shown on returns.
- 26 CFR 28.6694-1 · -1 Section 6694 penalties applicable to return preparer.
- 26 CFR 28.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 28.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 28.6694-4 · -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.
- 26 CFR 28.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 28.6696-1 · -1 Claims for credit or refund by tax return preparers and appraisers.
- 26 CFR 28.7701-1 · -1 Tax return preparer.
- 26 CFR 31.0-1 · -1 Introduction.
- 26 CFR 31.0-2 · -2 General definitions and use of terms.
- 26 CFR 31.0-3 · -3 Scope of regulations.
- 26 CFR 31.0-4 · -4 Extent to which the regulations in this part supersede prior regulations.
- 26 CFR 31.3101-1 · -1 Measure of employee tax.
- 26 CFR 31.3101-2 · -2 Rates and computation of employee tax.
- 26 CFR 31.3101-3 · -3 When employee tax attaches.
- 26 CFR 31.3102-1 · -1 Collection of, and liability for, employee tax; in general.
- 26 CFR 31.3102-2 · -2 Manner and time of payment of employee tax.
- 26 CFR 31.3102-3 · -3 Collection of, and liability for, employee tax on tips.
- 26 CFR 31.3102-4 · -4 Special rules regarding Additional Medicare Tax.
- 26 CFR 31.3111-1 · -1 Measure of employer tax.
- 26 CFR 31.3111-2 · -2 Rates and computation of employer tax.
- 26 CFR 31.3111-3 · -3 When employer tax attaches.
- 26 CFR 31.3111-4 · -4 Liability for employer tax.
- 26 CFR 31.3111-5 · -5 Manner and time of payment of employer tax.
- 26 CFR 31.3111-6 · -6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- 26 CFR 31.3112-1 · -1 Instrumentalities of the United States specifically exempted from the employer tax.
- 26 CFR 31.3121(a)-1 · (a)-1 Wages.
- 26 CFR 31.3121(a)-1T · (a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- 26 CFR 31.3121(a)-2 · (a)-2 Wages; when paid and received.
- 26 CFR 31.3121(a)-3 · (a)-3 Reimbursement and other expense allowance amounts.
- 26 CFR 31.3121(a)(1)-1 · (a)(1)-1 Annual wage limitation.
- 26 CFR 31.3121(a)(2)-1 · (a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- 26 CFR 31.3121(a)(3)-1 · (a)(3)-1 Retirement payments.
- 26 CFR 31.3121(a)(4)-1 · (a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 26 CFR 31.3121(a)(5)-1 · (a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 26 CFR 31.3121(a)(5)-2 · (a)(5)-2 Payments under or to an annuity contract described in section 403(b).
- 26 CFR 31.3121(a)(6)-1 · (a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 CFR 31.3121(a)(7)-1 · (a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.