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TREASURY REGULATIONS


Index  » Subchapter B

Subchapter B. Estate and Gift Taxes (§§ 20.0-1 to 26.7701-1)

Through November 22, 2020



The following list shows all sections of subchapter B (Estate and Gift Taxes (§§ 20.0-1 to 26.7701-1)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 20.0-1Introduction
Reg. 20.0-2General description of tax
Reg. 20.2001-1Valuation of adjusted taxable gifts and section 2701(d) taxable events
Reg. 20.2001-2Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse
Reg. 20.2002-1Liability for payment of tax
Reg. 20.2010-0Table of contents
Reg. 20.2010-1Unified credit against estate tax; in general
Reg. 20.2010-2Portability provisions applicable to estate of a decedent survived by a spouse
Reg. 20.2010-3Portability provisions applicable to the surviving spouse's estate
Reg. 20.2011-1Credit for State death taxes
Reg. 20.2011-2Limitation on credit if a deduction for State death taxes is allowed under section 2053(d)
Reg. 20.2012-1Credit for gift tax
Reg. 20.2013-1Credit for tax on prior transfers
Reg. 20.2013-2“First limitation”
Reg. 20.2013-3“Second limitation”
Reg. 20.2013-4Valuation of property transferred
Reg. 20.2013-5“Property” and “transfer” defined
Reg. 20.2013-6Examples
Reg. 20.2014-1Credit for foreign death taxes
Reg. 20.2014-2“First limitation”
Reg. 20.2014-3“Second limitation”
Reg. 20.2014-4Application of credit in cases involving a death tax convention
Reg. 20.2014-5Proof of credit
Reg. 20.2014-6Period of limitations on credit
Reg. 20.2014-7Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d)
Reg. 20.2015-1Credit for death taxes on remainders
Reg. 20.2016-1Recovery of death taxes claimed as credit
Reg. 20.2031-0Table of contents
Reg. 20.2031-1Definition of gross estate; valuation of property
Reg. 20.2031-2Valuation of stocks and bonds
Reg. 20.2031-3Valuation of interests in businesses
Reg. 20.2031-4Valuation of notes
Reg. 20.2031-5Valuation of cash on hand or on deposit
Reg. 20.2031-6Valuation of household and personal effects
Reg. 20.2031-7Valuation of annuities, interests for life or term of years, and remainder or reversionary interests
Reg. 20.2031-8Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company
Reg. 20.2031-9Valuation of other property
Reg. 20.2032-1Alternate valuation
Reg. 20.2032-1TAlternate valuation (temporary)
Reg. 20.2032A-3Material participation requirements for valuation of certain farm and closely-held business real property
Reg. 20.2032A-4Method of valuing farm real property
Reg. 20.2032A-8Election and agreement to have certain property valued under section 2032A for estate tax purposes
Reg. 20.2033-1Property in which the decedent had an interest
Reg. 20.2034-1Dower or curtesy interests
Reg. 20.2036-1Transfers with retained life estate
Reg. 20.2037-1Transfers taking effect at death
Reg. 20.2038-1Revocable transfers
Reg. 20.2039-1Annuities
Reg. 20.2039-1TLimitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary)
Reg. 20.2039-2Annuities under “qualified plans” and section 403(b) annuity contracts
Reg. 20.2039-3Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979
Reg. 20.2039-4Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978
Reg. 20.2039-5Annuities under individual retirement plans
Reg. 20.2040-1Joint interests
Reg. 20.2041-1Powers of appointment; in general
Reg. 20.2041-2Powers of appointment created on or before October 21, 1942
Reg. 20.2041-3Powers of appointment created after October 21, 1942
Reg. 20.2042-1Proceeds of life insurance
Reg. 20.2043-1Transfers for insufficient consideration
Reg. 20.2044-1Certain property for which marital deduction was previously allowed
Reg. 20.2044-2Effective dates
Reg. 20.2045-1Applicability to pre-existing transfers or interests
Reg. 20.2046-1Disclaimed property
Reg. 20.2031-7AValuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before May 1, 2009
Reg. 20.2051-1Definition of taxable estate
Reg. 20.2052-1Exemption
Reg. 20.2053-1Deductions for expenses, indebtedness, and taxes; in general
Reg. 20.2053-2Deduction for funeral expenses
Reg. 20.2053-3Deduction for expenses of administering estate
Reg. 20.2053-4Deduction for claims against the estate
Reg. 20.2053-5Deductions for charitable, etc, pledges or subscriptions
Reg. 20.2053-6Deduction for taxes
Reg. 20.2053-7Deduction for unpaid mortgages
Reg. 20.2053-8Deduction for expenses in administering property not subject to claims
Reg. 20.2053-9Deduction for certain State death taxes
Reg. 20.2053-10Deduction for certain foreign death taxes
Reg. 20.2054-1Deduction for losses from casualties or theft
Reg. 20.2055-1Deduction for transfers for public, charitable, and religious uses; in general
Reg. 20.2055-2Transfers not exclusively for charitable purposes
Reg. 20.2055-3Effect of death taxes and administration expenses
Reg. 20.2055-4Disallowance of charitable, etc, deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970
Reg. 20.2055-5Disallowance of charitable, etc, deductions in the case of decedents dying after December 31, 1969
Reg. 20.2055-6Disallowance of double deduction in the case of qualified terminable interest property
Reg. 20.2056-0Table of contents
Reg. 20.2056(a)-1Marital deduction; in general
Reg. 20.2056(a)-2Marital deduction; “deductible interests” and “nondeductible interests”
Reg. 20.2056(b)-1Marital deduction; limitation in case of life estate or other “terminable interest”
Reg. 20.2056(b)-2Marital deduction; interest in unidentified assets
Reg. 20.2056(b)-3Marital deduction; interest of spouse conditioned on survival for limited period
Reg. 20.2056(b)-4Marital deduction; valuation of interest passing to surviving spouse
Reg. 20.2056(b)-5Marital deduction; life estate with power of appointment in surviving spouse
Reg. 20.2056(b)-6Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse
Reg. 20.2056(b)-7Election with respect to life estate for surviving spouse
Reg. 20.2056(b)-8Special rule for charitable remainder trusts
Reg. 20.2056(b)-9Denial of double deduction
Reg. 20.2056(b)-10Effective dates
Reg. 20.2056(c)-1Marital deduction; definition of “passed from the decedent”
Reg. 20.2056(c)-2Marital deduction; definition of “passed from the decedent to his surviving spouse”
Reg. 20.2056(c)-3Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”
Reg. 20.2056(d)-1Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen
Reg. 20.2056(d)-2Marital deduction; effect of disclaimers of post-December 31, 1976 transfers
Reg. 20.2056(d)-3Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers
Reg. 20.2056A-0Table of contents
Reg. 20.2056A-1Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen
Reg. 20.2056A-2Requirements for qualified domestic trust
Reg. 20.2056A-3QDOT election
Reg. 20.2056A-4Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust
Reg. 20.2056A-5Imposition of section 2056A estate tax
Reg. 20.2056A-6Amount of tax
Reg. 20.2056A-7Allowance of prior transfer credit under section 2013
Reg. 20.2056A-8Special rules for joint property
Reg. 20.2056A-9Designated Filer
Reg. 20.2056A-10Surviving spouse becomes citizen after QDOT established
Reg. 20.2056A-11Filing requirements and payment of the section 2056A estate tax
Reg. 20.2056A-12Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT
Reg. 20.2056A-13Effective dates
Reg. 20.2101-1Estates of nonresidents not citizens; tax imposed
Reg. 20.2102-1Estates of nonresidents not citizens; credits against tax
Reg. 20.2103-1Estates of nonresidents not citizens; “entire gross estate”
Reg. 20.2104-1Estates of nonresidents not citizens; property within the United States
Reg. 20.2105-1Estates of nonresidents not citizens; property without the United States
Reg. 20.2106-1Estates of nonresidents not citizens; taxable estate; deductions in general
Reg. 20.2106-2Estates of nonresidents not citizens; deductions for expenses, losses, etc
Reg. 20.2107-1Expatriation to avoid tax
Reg. 20.2202-1Missionaries in foreign service
Reg. 20.2203-1Definition of executor
Reg. 20.2204-1Discharge of executor from personal liability
Reg. 20.2204-2Discharge of fiduciary other than executor from personal liability
Reg. 20.2204-3Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A
Reg. 20.2205-1Reimbursement out of estate
Reg. 20.2206-1Liability of life insurance beneficiaries
Reg. 20.2207-1Liability of recipient of property over which decedent had power of appointment
Reg. 20.2207A-1Right of recovery of estate taxes in the case of certain marital deduction property
Reg. 20.2207A-2Effective date
Reg. 20.2208-1Certain residents of possessions considered citizens of the United States
Reg. 20.2209-1Certain residents of possessions considered nonresidents not citizens of the United States
Reg. 20.6001-1Persons required to keep records and render statements
Reg. 20.6011-1General requirement of return, statement, or list
Reg. 20.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 20.6018-1Returns
Reg. 20.6018-2Returns; person required to file return
Reg. 20.6018-3Returns; contents of returns
Reg. 20.6018-4Returns; documents to accompany the return
Reg. 20.6036-1Notice of qualification as executor of estate of decedent dying before 1971
Reg. 20.6036-2Notice of qualification as executor of estate of decedent dying after 1970
Reg. 20.6060-1Reporting requirements for tax return preparers
Reg. 20.6061-1Signing of returns and other documents
Reg. 20.6065-1Verification of returns
Reg. 20.6071-1Time for filing preliminary notice required by § 206036-1
Reg. 20.6075-1Returns; time for filing estate tax return
Reg. 20.6081-1Extension of time for filing the return
Reg. 20.6091-1Place for filing returns or other documents
Reg. 20.6091-2Exceptional cases
Reg. 20.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 20.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 20.6151-1Time and place for paying tax shown on the return
Reg. 20.6161-1Extension of time for paying tax shown on the return
Reg. 20.6161-2Extension of time for paying deficiency in tax
Reg. 20.6163-1Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Reg. 20.6165-1Bonds where time to pay tax or deficiency has been extended
Reg. 20.6166-1Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business
Reg. 20.6166A-1Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Reg. 20.6166A-2Definition of an interest in a closely held business
Reg. 20.6166A-3Acceleration of payment
Reg. 20.6166A-4Special rules applicable where due date of return was before September 3, 1958
Reg. 20.6302-1Voluntary payments of estate taxes by electronic funds transfer
Reg. 20.6314-1Duplicate receipts for payment of estate taxes
Reg. 20.6321Statutory provisions; lien for taxes
Reg. 20.6321-1Lien for taxes
Reg. 20.6323-1Validity and priority against certain persons
Reg. 20.6324-1Special lien for estate tax
Reg. 20.6324A-1Special lien for estate tax deferred under section 6166 or 6166A
Reg. 20.6324B-1Special lien for additional estate tax attributable to farm, etc, valuation
Reg. 20.6325-1Release of lien or partial discharge of property; transfer certificates in nonresident estates
Reg. 20.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Reg. 20.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 20.6694-2Penalties for understatement due to an unreasonable position
Reg. 20.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 20.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 20.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 20.6696-1Claims for credit or refund by tax return preparers or appraisers
Reg. 20.6905-1Discharge of executor from personal liability for decedent's income and gift taxes
Reg. 20.7101-1Form of bonds
Reg. 20.7520-1Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
Reg. 20.7520-2Valuation of charitable interests
Reg. 20.7520-3Limitation on the application of section 7520
Reg. 20.7520-4Transitional rules
Reg. 20.7701-1Tax return preparer
Reg. 20.7701-2Definitions; spouse, husband and wife, husband, wife, marriage
Reg. 22.0Certain elections under the Economic Recovery Tax Act of 1981
Reg. 25.0-1Introduction
Reg. 25.2207A-1Right of recovery of gift taxes in the case of certain marital deduction property
Reg. 25.2207A-2Effective date
Reg. 25.2501-1Imposition of tax
Reg. 25.2502-1Rate of tax
Reg. 25.2502-2Donor primarily liable for tax
Reg. 25.2503-1General definitions of “taxable gifts” and of “total amount of gifts”
Reg. 25.2503-2Exclusions from gifts
Reg. 25.2503-3Future interests in property
Reg. 25.2503-4Transfer for the benefit of a minor
Reg. 25.2503-6Exclusion for certain qualified transfer for tuition or medical expenses
Reg. 25.2504-1Taxable gifts for preceding calendar periods
Reg. 25.2504-2Determination of gifts for preceding calendar periods
Reg. 25.2505-0Table of contents
Reg. 25.2505-1Unified credit against gift tax; in general
Reg. 25.2505-2Gifts made by a surviving spouse having a DSUE amount available
Reg. 25.2511-1Transfers in general
Reg. 25.2511-2Cessation of donor's dominion and control
Reg. 25.2511-3Transfers by nonresidents not citizens
Reg. 25.2512-0Table of contents
Reg. 25.2512-1Valuation of property; in general
Reg. 25.2512-2Stocks and bonds
Reg. 25.2512-3Valuation of interest in businesses
Reg. 25.2512-4Valuation of notes
Reg. 25.2512-5Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests
Reg. 25.2512-6Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company
Reg. 25.2512-7Effect of excise tax
Reg. 25.2512-8Transfers for insufficient consideration
Reg. 25.2513-1Gifts by husband or wife to third party considered as made one-half by each
Reg. 25.2513-2Manner and time of signifying consent
Reg. 25.2513-3Revocation of consent
Reg. 25.2513-4Joint and several liability for tax
Reg. 25.2514-1Transfers under power of appointment
Reg. 25.2514-2Powers of appointment created on or before October 21, 1942
Reg. 25.2514-3Powers of appointment created after October 21, 1942
Reg. 25.2515-1Tenancies by the entirety; in general
Reg. 25.2515-2Tenancies by the entirety; transfers treated as gifts; manner of election and valuation
Reg. 25.2515-3Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b)
Reg. 25.2515-4Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b)
Reg. 25.2516-1Certain property settlements
Reg. 25.2516-2Transfers in settlement of support obligations
Reg. 25.2518-1Qualified disclaimers of property; in general
Reg. 25.2518-2Requirements for a qualified disclaimer
Reg. 25.2518-3Disclaimer of less than an entire interest
Reg. 25.2512-5AValuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009
Reg. 25.2519-1Dispositions of certain life estates
Reg. 25.2519-2Effective date
Reg. 25.2521-1Specific exemption
Reg. 25.2522(a)-1Charitable and similar gifts; citizens or residents
Reg. 25.2522(b)-1Charitable and similar gifts; nonresidents not citizens
Reg. 25.2522(c)-1Disallowance of charitable, etc, deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970
Reg. 25.2522(c)-2Disallowance of charitable, etc, deductions in the case of gifts made after December 31, 1969
Reg. 25.2522(c)-3Transfers not exclusively for charitable, etc, purposes in the case of gifts made after July 31, 1969
Reg. 25.2522(c)-4Disallowance of double deduction in the case of qualified terminable interest property
Reg. 25.2522(d)-1Additional cross references
Reg. 25.2523(a)-1Gift to spouse; in general
Reg. 25.2523(b)-1Life estate or other terminable interest
Reg. 25.2523(c)-1Interest in unidentified assets
Reg. 25.2523(d)-1Joint interests
Reg. 25.2523(e)-1Marital deduction; life estate with power of appointment in donee spouse
Reg. 25.2523(f)-1Election with respect to life estate transferred to donee spouse
Reg. 25.2523(g)-1Special rule for charitable remainder trusts
Reg. 25.2523(h)-1Denial of double deduction
Reg. 25.2523(h)-2Effective dates
Reg. 25.2523(i)-1Disallowance of marital deduction when spouse is not a United States citizen
Reg. 25.2523(i)-2Treatment of spousal joint tenancy property where one spouse is not a United States citizen
Reg. 25.2523(i)-3Effective date
Reg. 25.2524-1Extent of deductions
Reg. 25.2523(f)-1ASpecial rule applicable to community property transferred prior to January 1, 1982
Reg. 25.2701-0Table of contents
Reg. 25.2701-1Special valuation rules in the case of transfers of certain interests in corporations and partnerships
Reg. 25.2701-2Special valuation rules for applicable retained interests
Reg. 25.2701-3Determination of amount of gift
Reg. 25.2701-4Accumulated qualified payments
Reg. 25.2701-5Adjustments to mitigate double taxation
Reg. 25.2701-6Indirect holding of interests
Reg. 25.2701-7Separate interests
Reg. 25.2701-8Effective dates
Reg. 25.2702-0Table of contents
Reg. 25.2702-1Special valuation rules in the case of transfers of interests in trust
Reg. 25.2702-2Definitions and valuation rules
Reg. 25.2702-3Qualified interests
Reg. 25.2702-4Certain property treated as held in trust
Reg. 25.2702-5Personal residence trusts
Reg. 25.2702-6Reduction in taxable gifts
Reg. 25.2702-7Effective dates
Reg. 25.2703-1Property subject to restrictive arrangements
Reg. 25.2703-2Effective date
Reg. 25.2704-1Lapse of certain rights
Reg. 25.2704-2Transfers subject to applicable restrictions
Reg. 25.2704-3Effective date
Reg. 25.6001-1Records required to be kept
Reg. 25.6011-1General requirement of return, statement, or list
Reg. 25.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 25.6019-1Persons required to file returns
Reg. 25.6019-2Returns required in case of consent under section 2513
Reg. 25.6019-3Contents of return
Reg. 25.6019-4Description of property listed on return
Reg. 25.6060-1Reporting requirements for tax return preparers
Reg. 25.6061-1Signing of returns and other documents
Reg. 25.6065-1Verification of returns
Reg. 25.6075-1Returns, time for filing gift tax returns for gifts made after December 31, 1981
Reg. 25.6075-2Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982
Reg. 25.6081-1Automatic extension of time for filing gift tax returns
Reg. 25.6091-1Place for filing returns and other documents
Reg. 25.6091-2Exceptional cases
Reg. 25.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 25.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 25.6151-1Time and place for paying tax shown on return
Reg. 25.6161-1Extension of time for paying tax or deficiency
Reg. 25.6165-1Bonds where time to pay tax or deficiency has been extended
Reg. 25.6302-1Voluntary payments of gift taxes by electronic funds transfer
Reg. 25.6321-1Lien for taxes
Reg. 25.6323-1Validity and priority against certain persons
Reg. 25.6324-1Special lien for gift tax
Reg. 25.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Reg. 25.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 25.6694-2Penalties for understatement due to an unreasonable position
Reg. 25.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 25.6694-4Extension 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
Reg. 25.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 25.6696-1Claims for credit or refund by tax return preparers
Reg. 25.6905-1Discharge of executor from personal liability for decedent's income and gift taxes
Reg. 25.7101-1Form of bonds
Reg. 25.7520-1Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
Reg. 25.7520-2Valuation of charitable interests
Reg. 25.7520-3Limitation on the application of section 7520
Reg. 25.7520-4Transitional rules
Reg. 25.7701-1Tax return preparer
Reg. 25.7701-2Definitions; spouse, husband and wife, husband, wife, marriage
Reg. 26.2600-1Table of contents
Reg. 26.2601-1Effective dates
Reg. 26.2611-1Generation-skipping transfer defined
Reg. 26.2612-1Definitions
Reg. 26.2613-1Skip person
Reg. 26.2632-1Allocation of GST exemption
Reg. 26.2641-1Applicable rate of tax
Reg. 26.2642-1Inclusion ratio
Reg. 26.2642-2Valuation
Reg. 26.2642-3Special rule for charitable lead annuity trusts
Reg. 26.2642-4Redetermination of applicable fraction
Reg. 26.2642-5Finality of inclusion ratio
Reg. 26.2642-6Qualified severance
Reg. 26.2651-1Generation assignment
Reg. 26.2651-2Individual assigned to more than 1 generation
Reg. 26.2651-3Effective dates
Reg. 26.2652-1Transferor defined; other definitions
Reg. 26.2652-2Special election for qualified terminable interest property
Reg. 26.2653-1Taxation of multiple skips
Reg. 26.2654-1Certain trusts treated as separate trusts
Reg. 26.2662-1Generation-skipping transfer tax return requirements
Reg. 26.2663-1Recapture tax under section 2032A
Reg. 26.2663-2Application of chapter 13 to transfers by nonresidents not citizens of the United States
Reg. 26.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 26.6060-1Reporting requirements for tax return preparers
Reg. 26.6081-1Automatic extension of time for filing generation-skipping transfer tax returns
Reg. 26.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 26.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 26.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 26.6694-2Penalties for understatement due to an unreasonable position
Reg. 26.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 26.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 26.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 26.6696-1Claims for credit or refund by tax return preparers
Reg. 26.7701-1Tax return preparer
Reg. 26.7701-2Definitions; spouse, husband and wife, husband, wife, marriage
 

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