StacksVerified U.S. regulatory reference

26 CFR §20.2011-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If a deduction is allowed under section 2053(d) for State death taxes paid with respect to a charitable gift, the credit for State death taxes is subject to special limitations. Under these limitations, the credit cannot exceed the least of the following:
  1. (a)The amount of State death taxes paid other than those for which a deduction is allowed under section 2053(d);
  2. (b)The amount indicated in section 2011(b) to be the maximum credit allowable with respect to the decedent's taxable estate; or
  3. (c)An amount, A, which bears the same ratio to B (the amount which would be the maximum credit allowable under section 2011(b) if the deduction under section 2053(d) for State death taxes were not allowed in computing the decedent's taxable estate) as C (the amount of State death taxes paid other than those for which a deduction is allowed under section 2053(d)) bears to D (the total amount of State death taxes paid). For the purpose of this computation, in determining what the decedent's taxable estate would be if the deduction for State death taxes under section 2053(d) were not allowed, adjustment must be made for the decrease in the deduction for charitable gifts under section 2055 or 2106(a)(2) (for estates of nonresidents not citizens) by reason of any increase in Federal estate tax which would be charged against the charitable gifts.