Treasury Regulations (26 C.F.R.)
26 CFR § 25.2702-0
Table of contents.
This section lists the major paragraphs contained in §§ 25.2702-1 through 25.2702-7.
(a) Scope of section 2702.
(b) Effect of section 2702.
(c) Exceptions to section 2702.
(1) Incomplete gift.
(2) Personal residence trust.
(3) Charitable remainder trust.
(4) Pooled income fund.
(5) Charitable lead trust.
(6) Certain assignments of remainder interests.
(7) Certain property settlements.
(a) Definitions.
(1) Member of the family.
(2) Transfer in trust.
(3) Retained.
(4) Interest.
(5) Holder.
(6) Qualified interest.
(7) Qualified annuity interest.
(8) Qualified unitrust interest.
(9) Qualified remainder interest.
(10) Governing instrument.
(b) Valuation of retained interests.
(1) In general.
(2) Qualified interest.
(c) Valuation of a term interest in certain tangible property.
(1) In general.
(2) Tangible property subject to rule.
(3) Evidence of value of property.
(4) Conversion of property.
(5) Additions or improvements to property.
(d) Examples.
(a) In general.
(b) Special rules for qualified annuity interests.
(1) Payment of annuity amount.
(2) Incorrect valuations of trust property.
(3) Computation of annuity amount in certain circumstances.
(4) Additional contributions prohibited.
(c) Special rules for qualified unitrust interests.
(1) Payment of unitrust amount.
(2) Incorrect valuations of trust property.
(3) Computation of unitrust amount in certain circumstances.
(d) Requirements applicable to qualified annuity interests and qualified unitrust interests.
(1) In general.
(2) Contingencies.
(3) Amounts payable to other persons.
(4) Term of the annuity or unitrust interest.
(5) Commutation.
(6) Use of debt obligations to satisfy the annuity or unitrust payment obligation.
(e) Examples.
(f) Qualified remainder interest.
(1) Requirements.
(2) Remainder interest.
(3) Examples.
(a) In general.
(b) Leases.
(c) Joint purchases.
(d) Examples.
(a) In general.
(b) Personal residence trust.
(1) In general.
(2) Personal residence.
(3) Qualified proceeds.
(c) Qualified personal residence trust.
(1) In genera1.
(2) Personal residence.
(3) Income of the trust.
(4) Distributions from the trust to other persons.
(5) Assets of the trust.
(6) Commutation.
(7) Cessation of use as a personal residence.
(8) Disposition of trust assets on cessation as qualified personal residence trust.
(d) Examples.
(a) Transfers of retained interests in trust.
(1) Inter vivos transfers.
(2) Testamentary transfers.
(3) Gift splitting.
(b) Amount of reduction.
(1) In general.
(2) Treatment of annual exclusion.
(3) Overlap with section 2001.
(c) Examples.
[T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9181, 70 FR 9223, Feb. 25, 2005]
Source: view the official text
In this part (40 sections)
- 25.2523(d)-1 · (d)-1 Joint interests.
- 25.2523(e)-1 · (e)-1 Marital deduction; life estate with power of…
- 25.2523(f)-1 · (f)-1 Election with respect to life estate transferred…
- 25.2523(g)-1 · (g)-1 Special rule for charitable remainder trusts.
- 25.2523(h)-1 · (h)-1 Denial of double deduction.
- 25.2523(h)-2 · (h)-2 Effective dates.
- 25.2523(i)-1 · (i)-1 Disallowance of marital deduction when spouse is…
- 25.2523(i)-2 · (i)-2 Treatment of spousal joint tenancy property where…
- 25.2523(i)-3 · (i)-3 Effective date.
- 25.2524-1 · Extent of deductions.
- 25.2523(f)-1A · (f)-1A Special rule applicable to community property…
- 25.2701-0 · Table of contents.
- 25.2701-1 · Special valuation rules in the case of transfers of certain…
- 25.2701-2 · Special valuation rules for applicable retained interests.
- 25.2701-3 · Determination of amount of gift.
- 25.2701-4 · Accumulated qualified payments.
- 25.2701-5 · Adjustments to mitigate double taxation.
- 25.2701-6 · Indirect holding of interests.
- 25.2701-7 · Separate interests.
- 25.2701-8 · Effective dates.
- 25.2702-0 · Table of contents.
- 25.2702-1 · Special valuation rules in the case of transfers of…
- 25.2702-2 · Definitions and valuation rules.
- 25.2702-3 · Qualified interests.
- 25.2702-4 · Certain property treated as held in trust.
- 25.2702-5 · Personal residence trusts.
- 25.2702-6 · Reduction in taxable gifts.
- 25.2702-7 · Effective dates.
- 25.2703-1 · Property subject to restrictive arrangements.
- 25.2703-2 · Effective date.
- 25.2704-1 · Lapse of certain rights.
- 25.2704-2 · Transfers subject to applicable restrictions.
- 25.2704-3 · Effective date.
- 25.6001-1 · Records required to be kept.
- 25.6011-1 · General requirement of return, statement, or list.
- 25.6011-4 · Requirement of statement disclosing participation in…
- 25.6019-1 · Persons required to file returns.
- 25.6019-2 · Returns required in case of consent under section 2513.
- 25.6019-3 · Contents of return.
- 25.6019-4 · Description of property listed on return.