---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchB/part28"
level: "part"
label: "Part 28"
heading: "Imposition of Tax on Gifts and Bequests from Covered Expatriates"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchB-part28"
sections_count: 25
---

# Part 28 — Imposition of Tax on Gifts and Bequests from Covered Expatriates

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter B — Estate and Gift Taxes

## Sections

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