• § 26.2600-1 - Table of contents.

• § 26.2601-1 - Effective dates.

• § 26.2611-1 - Generation-skipping transfer defined.

• § 26.2612-1 - Definitions.

• § 26.2613-1 - Skip person.

• § 26.2632-1 - Allocation of GST exemption.

• § 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.

• § 26.2642-5 - Finality of inclusion ratio.

• § 26.2642-6 - Qualified severance.

• § 26.2642-7 - Relief under section 2642(g)(1).

• § 26.2651-1 - Generation assignment.

• § 26.2651-2 - Individual assigned to more than 1 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.

• § 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

• § 26.6060-1 - Reporting requirements for tax return preparers.

• § 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

• § 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

• § 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

• § 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

• § 26.6694-2 - Penalties for understatement due to an unreasonable position.

• § 26.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

• § 26.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

• § 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

• § 26.6696-1 - Claims for credit or refund by tax return preparers.

• § 26.7701-1 - Tax return preparer.

• § 26.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.