26 CFR Part 20 — Estate Tax; Estates of Decedents Dying After August 16, 1954
- § 20.0-1— Introduction.
- § 20.0-2— General description of tax.
- § 20.2001-1— Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- § 20.2001-2— Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
- § 20.2002-1— Liability for payment of tax.
- § 20.2010-0— Table of contents.
- § 20.2010-1— Unified credit against estate tax; in general.
- § 20.2010-2— Portability provisions applicable to estate of a decedent survived by a spouse.
- § 20.2010-3— Portability provisions applicable to the surviving spouse's estate.
- § 20.2011-1— Credit for State death taxes.
- § 20.2011-2— Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- § 20.2012-1— Credit for gift tax.
- § 20.2013-1— Credit for tax on prior transfers.
- § 20.2013-2— “First limitation”.
- § 20.2013-3— “Second limitation”.
- § 20.2013-4— Valuation of property transferred.
- § 20.2013-5— “Property” and “transfer” defined.
- § 20.2013-6— Examples.
- § 20.2014-1— Credit for foreign death taxes.
- § 20.2014-2— “First limitation”.
- § 20.2014-3— “Second limitation”.
- § 20.2014-4— Application of credit in cases involving a death tax convention.
- § 20.2014-5— Proof of credit.
- § 20.2014-6— Period of limitations on credit.
- § 20.2014-7— Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- § 20.2015-1— Credit for death taxes on remainders.
- § 20.2016-1— Recovery of death taxes claimed as credit.
- § 20.2031-0— Table of contents.
- § 20.2031-1— Definition of gross estate; valuation of property.
- § 20.2031-2— Valuation of stocks and bonds.
- § 20.2031-3— Valuation of interests in businesses.
- § 20.2031-4— Valuation of notes.
- § 20.2031-5— Valuation of cash on hand or on deposit.
- § 20.2031-6— Valuation of household and personal effects.
- § 20.2031-7— Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
- § 20.2031-8— Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- § 20.2031-9— Valuation of other property.
- § 20.2032-1— Alternate valuation.
- § 20.2032A-3— Material participation requirements for valuation of certain farm and closely-held business real property.
- § 20.2032A-4— Method of valuing farm real property.
- § 20.2032A-8— Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- § 20.2033-1— Property in which the decedent had an interest.
- § 20.2034-1— Dower or curtesy interests.
- § 20.2036-1— Transfers with retained life estate.
- § 20.2037-1— Transfers taking effect at death.
- § 20.2038-1— Revocable transfers.
- § 20.2039-1— Annuities.
- § 20.2039-1T— Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- § 20.2039-2— Annuities under “qualified plans” and section 403(b) annuity contracts.
- § 20.2039-3— Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- § 20.2039-4— Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- § 20.2039-5— Annuities under individual retirement plans.
- § 20.2040-1— Joint interests.
- § 20.2041-1— Powers of appointment; in general.
- § 20.2041-2— Powers of appointment created on or before October 21, 1942.
- § 20.2041-3— Powers of appointment created after October 21, 1942.
- § 20.2042-1— Proceeds of life insurance.
- § 20.2043-1— Transfers for insufficient consideration.
- § 20.2044-1— Certain property for which marital deduction was previously allowed.
- § 20.2044-2— Effective dates.
- § 20.2045-1— Applicability to pre-existing transfers or interests.
- § 20.2046-1— Disclaimed property.
- § 20.2031-7A— Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.
- § 20.2051-1— Definition of taxable estate.
- § 20.2052-1— Exemption.
- § 20.2053-1— Deductions for expenses, indebtedness, and taxes; in general.
- § 20.2053-2— Deduction for funeral expenses.
- § 20.2053-3— Deduction for expenses of administering estate.
- § 20.2053-4— Deduction for claims against the estate.
- § 20.2053-5— Deductions for charitable, etc., pledges or subscriptions.
- § 20.2053-6— Deduction for taxes.
- § 20.2053-7— Deduction for unpaid mortgages.
- § 20.2053-8— Deduction for expenses in administering property not subject to claims.
- § 20.2053-9— Deduction for certain State death taxes.
- § 20.2053-10— Deduction for certain foreign death taxes.
- § 20.2054-1— Deduction for losses from casualties or theft.
- § 20.2055-1— Deduction for transfers for public, charitable, and religious uses; in general.
- § 20.2055-2— Transfers not exclusively for charitable purposes.
- § 20.2055-3— Effect of death taxes and administration expenses.
- § 20.2055-4— Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- § 20.2055-5— Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- § 20.2055-6— Disallowance of double deduction in the case of qualified terminable interest property.
- § 20.2056-0— Table of contents.
- § 20.2056(a)-1— Marital deduction; in general.
- § 20.2056(a)-2— Marital deduction; “deductible interests” and “nondeductible interests”.
- § 20.2056(b)-1— Marital deduction; limitation in case of life estate or other “terminable interest”.
- § 20.2056(b)-2— Marital deduction; interest in unidentified assets.
- § 20.2056(b)-3— Marital deduction; interest of spouse conditioned on survival for limited period.
- § 20.2056(b)-4— Marital deduction; valuation of interest passing to surviving spouse.
- § 20.2056(b)-5— Marital deduction; life estate with power of appointment in surviving spouse.
- § 20.2056(b)-6— Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- § 20.2056(b)-7— Election with respect to life estate for surviving spouse.
- § 20.2056(b)-8— Special rule for charitable remainder trusts.
- § 20.2056(b)-9— Denial of double deduction.
- § 20.2056(b)-10— Effective dates.
- § 20.2056(c)-1— Marital deduction; definition of “passed from the decedent.”
- § 20.2056(c)-2— Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- § 20.2056(c)-3— Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
- § 20.2056(d)-1— Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- § 20.2056(d)-2— Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
- § 20.2056(d)-3— Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- § 20.2056A-0— Table of contents.
- § 20.2056A-1— Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- § 20.2056A-2— Requirements for qualified domestic trust.
- § 20.2056A-3— QDOT election.
- § 20.2056A-4— Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
- § 20.2056A-5— Imposition of section 2056A estate tax.
- § 20.2056A-6— Amount of tax.
- § 20.2056A-7— Allowance of prior transfer credit under section 2013.
- § 20.2056A-8— Special rules for joint property.
- § 20.2056A-9— Designated Filer.
- § 20.2056A-10— Surviving spouse becomes citizen after QDOT established.
- § 20.2056A-11— Filing requirements and payment of the section 2056A estate tax.
- § 20.2056A-12— Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
- § 20.2056A-13— Effective dates.
- § 20.2101-1— Estates of nonresidents not citizens; tax imposed.
- § 20.2102-1— Estates of nonresidents not citizens; credits against tax.
- § 20.2103-1— Estates of nonresidents not citizens; “entire gross estate”.
- § 20.2104-1— Estates of nonresidents not citizens; property within the United States.
- § 20.2105-1— Estates of nonresidents not citizens; property without the United States.
- § 20.2106-1— Estates of nonresidents not citizens; taxable estate; deductions in general.
- § 20.2106-2— Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- § 20.2107-1— Expatriation to avoid tax.
- § 20.2202-1— Missionaries in foreign service.
- § 20.2203-1— Definition of executor.
- § 20.2204-1— Discharge of executor from personal liability.
- § 20.2204-2— Discharge of fiduciary other than executor from personal liability.
- § 20.2204-3— Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
- § 20.2205-1— Reimbursement out of estate.
- § 20.2206-1— Liability of life insurance beneficiaries.
- § 20.2207-1— Liability of recipient of property over which decedent had power of appointment.
- § 20.2207A-1— Right of recovery of estate taxes in the case of certain marital deduction property.
- § 20.2207A-2— Effective date.
- § 20.2208-1— Certain residents of possessions considered citizens of the United States.
- § 20.2209-1— Certain residents of possessions considered nonresidents not citizens of the United States.
- § 20.6001-1— Persons required to keep records and render statements.
- § 20.6011-1— General requirement of return, statement, or list.
- § 20.6011-4— Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 20.6018-1— Returns.
- § 20.6018-2— Returns; person required to file return.
- § 20.6018-3— Returns; contents of returns.
- § 20.6018-4— Returns; documents to accompany the return.
- § 20.6036-1— Notice of qualification as executor of estate of decedent dying before 1971.
- § 20.6036-2— Notice of qualification as executor of estate of decedent dying after 1970.
- § 20.6060-1— Reporting requirements for tax return preparers.
- § 20.6061-1— Signing of returns and other documents.
- § 20.6065-1— Verification of returns.
- § 20.6071-1— Time for filing preliminary notice required by § 20.6036-1.
- § 20.6075-1— Returns; time for filing estate tax return.
- § 20.6081-1— Extension of time for filing the return.
- § 20.6091-1— Place for filing returns or other documents.
- § 20.6091-2— Exceptional cases.
- § 20.6107-1— Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 20.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 20.6151-1— Time and place for paying tax shown on the return.
- § 20.6161-1— Extension of time for paying tax shown on the return.
- § 20.6161-2— Extension of time for paying deficiency in tax.
- § 20.6163-1— Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- § 20.6165-1— Bonds where time to pay tax or deficiency has been extended.
- § 20.6166-1— Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-1— Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-2— Definition of an interest in a closely held business.
- § 20.6166A-3— Acceleration of payment.
- § 20.6166A-4— Special rules applicable where due date of return was before September 3, 1958.
- § 20.6302-1— Voluntary payments of estate taxes by electronic funds transfer.
- § 20.6314-1— Duplicate receipts for payment of estate taxes.
- § 20.6321-1— Lien for taxes.
- § 20.6323-1— Validity and priority against certain persons.
- § 20.6324-1— Special lien for estate tax.
- § 20.6324A-1— Special lien for estate tax deferred under section 6166 or 6166A.
- § 20.6324B-1— Special lien for additional estate tax attributable to farm, etc., valuation.
- § 20.6325-1— Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- § 20.6601-1— Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 20.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 20.6694-2— Penalties for understatement due to an unreasonable position.
- § 20.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 20.6694-4— Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 20.6695-1— Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 20.6696-1— Claims for credit or refund by tax return preparers or appraisers.
- § 20.6905-1— Discharge of executor from personal liability for decedent's income and gift taxes.
- § 20.7101-1— Form of bonds.
- § 20.7520-1— Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- § 20.7520-2— Valuation of charitable interests.
- § 20.7520-3— Limitation on the application of section 7520.
- § 20.7520-4— Transitional rules.
- § 20.7701-1— Tax return preparer.
- § 20.7701-2— Definitions; spouse, husband and wife, husband, wife, marriage.