Treasury Regulations (26 C.F.R.)
26 CFR § 26.2651-3
Effective dates.
Official textecfr.govlast amended
# (a) In general.
The rules of §§ 26.2651-1 and 26.2651-2 are applicable for terminations, distributions, and transfers occurring on or after July 18, 2005.
# (b) Transition rule.
In the case of transfers occurring after December 31, 1997, and before July 18, 2005, taxpayers may rely on any reasonable interpretation of section 2651(e). For this purpose, these final regulations, as well as the proposed regulations issued on September 3, 2004 (69 FR 53862), are treated as a reasonable interpretation of the statute.
[T.D. 9214, 70 FR 41142, July 18, 2005]
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In this part (37 sections)
- 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…
- 26.6011-4 · Requirement of statement disclosing participation in…
- 26.6060-1 · Reporting requirements for tax return preparers.
- 26.6081-1 · Automatic extension of time for filing generation-skipping…
- 26.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 26.6109-1 · Tax return preparers furnishing identifying numbers for…
- 26.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 26.6694-2 · Penalties for understatement due to an unreasonable…
- 26.6694-3 · Penalty for understatement due to willful, reckless, or…
- 26.6694-4 · Extension of period of collection when preparer pays 15…
- 26.6695-1 · Other assessable penalties with respect to the preparation…
- 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,…