26 CFR Subtopic
Tax Imposed
June 25, 2020
§
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
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