26 U.S.C. § 2663
Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including—
such regulations as may be necessary to coordinate the provisions of this chapter with the recapture tax imposed under section 2032A(c),
regulations (consistent with the principles of chapters 11 and 12) providing for the application of this chapter in the case of transferors who are nonresidents not citizens of the United States, and
regulations providing for such adjustments as may be necessary to the application of this chapter in the case of any arrangement which, although not a trust, is treated as a trust under section 2652(b).
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Nearby sections (25 sections)
- 2623 · Taxable amount in case of direct skip
- 2624 · Valuation
- 2631 · GST exemption
- 2632 · Special rules for allocation of GST exemption
- 2641 · Applicable rate
- 2642 · Inclusion ratio
- 2651 · Generation assignment
- 2652 · Other definitions
- 2653 · Taxation of multiple skips
- 2654 · Special rules
- 2661 · Administration
- 2662 · Return requirements
- 2663 · Regulations
- 2664 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 2701 · Special valuation rules in case of transfers of certain…
- 2702 · Special valuation rules in case of transfers of interests in…
- 2703 · Certain rights and restrictions disregarded
- 2704 · Treatment of certain lapsing rights and restrictions
- 2801 · Imposition of tax
- 3101 · Rate of tax
- 3102 · Deduction of tax from wages
- 3111 · Rate of tax
- 3112 · Instrumentalities of the United States
- 3113 · Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976,…
- 3121 · Definitions