StacksVerified U.S. federal law reference

26 CFR §20.2016-1 — -1 Recovery of death taxes claimed as credit.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign death taxes claimed as a credit under section 2011 or section 2014 shall notify the district director of the refund within 30 days of its receipt. The notice shall contain the following information:
  1. (a)The name of the decedent;
  2. (b)The date of the decedent's death;
  3. (c)The property with respect to which the refund was made;
  4. (d)The amount of the refund, exclusive of interest;
  5. (e)The date of the refund; and
  6. (f)The name and address of the person receiving the refund.