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Treasury Regulations (26 C.F.R.)

26 CFR § 25.2701-7

Separate interests.

Official textecfr.govlast amended

The Secretary may, by regulation, revenue ruling, notice, or other document of general application, prescribe rules under which an applicable retained interest is treated as two or more separate interests for purposes of section 2701. In addition, the Commissioner may, by ruling issued to a taxpayer upon request, treat any applicable retained interest as two or more separate interests as may be necessary and appropriate to carry out the purposes of section 2701.

[T.D. 8395, 57 FR 4264, Feb. 4, 1992]

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In this part (40 sections)
  1. 25.2523(b)-1 · (b)-1 Life estate or other terminable interest.
  2. 25.2523(c)-1 · (c)-1 Interest in unidentified assets.
  3. 25.2523(d)-1 · (d)-1 Joint interests.
  4. 25.2523(e)-1 · (e)-1 Marital deduction; life estate with power of…
  5. 25.2523(f)-1 · (f)-1 Election with respect to life estate transferred…
  6. 25.2523(g)-1 · (g)-1 Special rule for charitable remainder trusts.
  7. 25.2523(h)-1 · (h)-1 Denial of double deduction.
  8. 25.2523(h)-2 · (h)-2 Effective dates.
  9. 25.2523(i)-1 · (i)-1 Disallowance of marital deduction when spouse is…
  10. 25.2523(i)-2 · (i)-2 Treatment of spousal joint tenancy property where…
  11. 25.2523(i)-3 · (i)-3 Effective date.
  12. 25.2524-1 · Extent of deductions.
  13. 25.2523(f)-1A · (f)-1A Special rule applicable to community property…
  14. 25.2701-0 · Table of contents.
  15. 25.2701-1 · Special valuation rules in the case of transfers of certain…
  16. 25.2701-2 · Special valuation rules for applicable retained interests.
  17. 25.2701-3 · Determination of amount of gift.
  18. 25.2701-4 · Accumulated qualified payments.
  19. 25.2701-5 · Adjustments to mitigate double taxation.
  20. 25.2701-6 · Indirect holding of interests.
  21. 25.2701-7 · Separate interests.
  22. 25.2701-8 · Effective dates.
  23. 25.2702-0 · Table of contents.
  24. 25.2702-1 · Special valuation rules in the case of transfers of…
  25. 25.2702-2 · Definitions and valuation rules.
  26. 25.2702-3 · Qualified interests.
  27. 25.2702-4 · Certain property treated as held in trust.
  28. 25.2702-5 · Personal residence trusts.
  29. 25.2702-6 · Reduction in taxable gifts.
  30. 25.2702-7 · Effective dates.
  31. 25.2703-1 · Property subject to restrictive arrangements.
  32. 25.2703-2 · Effective date.
  33. 25.2704-1 · Lapse of certain rights.
  34. 25.2704-2 · Transfers subject to applicable restrictions.
  35. 25.2704-3 · Effective date.
  36. 25.6001-1 · Records required to be kept.
  37. 25.6011-1 · General requirement of return, statement, or list.
  38. 25.6011-4 · Requirement of statement disclosing participation in…
  39. 25.6019-1 · Persons required to file returns.
  40. 25.6019-2 · Returns required in case of consent under section 2513.
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