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