Code of Federal Regulations · Section
§ 25.2701-7 — -7 Separate Interests
26 C.F.R. § 25.2701-7
View:
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.
Authorizing Statute
-
Extension of time for filing returns26 U.S.C. § 6081
-
Unified credit against estate tax26 U.S.C. § 2010
-
Mode or time of collection26 U.S.C. § 6302
-
Rules and regulations26 U.S.C. § 7805
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Valuation tables26 U.S.C. § 7520
-
Disclaimers26 U.S.C. § 2518
-
Identifying numbers26 U.S.C. § 6109