Title 26, Part 28 — Imposition of Tax on Gifts and Bequests From Covered Expatriates
25 sections
Section 28.2801-0
Table of contents.
Section 28.2801-1
Tax on certain gifts and bequests from covered expatriates.
Section 28.2801-2
Definitions.
Section 28.2801-3
Rules and exceptions applicable to covered gifts and covered bequests.
Section 28.2801-4
Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
Section 28.2801-5
Foreign trusts.
Section 28.2801-6
Special rules and cross-references.
Section 28.2801-7
Determining responsibility under section 2801.
Section 28.6001-1
Records required to be kept.
Section 28.6011-1
Returns.
Section 28.6060-1
Reporting requirements for tax return preparers.
Section 28.6071-1
Time for filing returns.
Section 28.6081-1
Extension of time for filing returns reporting gifts and bequests from covered expatriates.
Section 28.6091-1
Place for filing returns.
Section 28.6101-1
Period covered by returns.
Section 28.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
Section 28.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
Section 28.6151-1
Time and place for paying tax shown on returns.
Section 28.6694-1
Section 6694 penalties applicable to return preparer.
Section 28.6694-2
Penalties for understatement due to an unreasonable position.
Section 28.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
Section 28.6694-4
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.
Section 28.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
Section 28.6696-1
Claims for credit or refund by tax return preparers and appraisers.
Section 28.7701-1
Tax return preparer.