Code of Federal Regulations · Part

Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

26 C.F.R. pt. 28

• § 28.2801-0 -0 Table Of Contents
• § 28.2801-1 -1 Tax On Certain Gifts And Bequests From Covered Expatriates
• § 28.2801-2 -2 Definitions
• § 28.2801-3 -3 Rules And Exceptions Applicable To Covered Gifts And Covered Bequests
• § 28.2801-4 -4 Liability For And Payment Of Tax On Covered Gifts And Covered Bequests; Computation Of Tax
• § 28.2801-5 -5 Foreign Trusts
• § 28.2801-6 -6 Special Rules And Cross-references
• § 28.2801-7 -7 Determining Responsibility Under Section 2801
• § 28.6001-1 -1 Records Required To Be Kept
• § 28.6011-1 -1 Returns
• § 28.6060-1 -1 Reporting Requirements For Tax Return Preparers
• § 28.6071-1 -1 Time For Filing Returns
• § 28.6081-1 -1 Extension Of Time For Filing Returns Reporting Gifts And Bequests From Covered Expatriates
• § 28.6091-1 -1 Place For Filing Returns
• § 28.6101-1 -1 Period Covered By Returns
• § 28.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
• § 28.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
• § 28.6151-1 -1 Time And Place For Paying Tax Shown On Returns
• § 28.6694-1 -1 Section 6694 Penalties Applicable To Return Preparer
• § 28.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
• § 28.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
• § 28.6694-4 -4 Extension Of Period Of Collection When Tax Return Preparer Pays 15 Percent Of A Penalty For Understatement Of Taxpayer's Liability And Certain Other Procedural Matters
• § 28.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
• § 28.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers And Appraisers
• § 28.7701-1 -1 Tax Return Preparer