26 CFR Topic
Credits Against Tax
June 25, 2020
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20.2011-1
Credit for State death taxes
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20.2011-2
Limitation on credit if a deduction for State death taxes is allowed under section 2053(d)
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20.2012-1
Credit for gift tax
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20.2013-1
Credit for tax on prior transfers
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20.2013-2
“First limitation”
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20.2013-3
“Second limitation”
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20.2013-4
Valuation of property transferred
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20.2013-5
“Property” and “transfer” defined
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20.2013-6
Examples
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20.2014-1
Credit for foreign death taxes
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20.2014-2
“First limitation”
§
20.2014-3
“Second limitation”
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20.2014-4
Application of credit in cases involving a death tax convention
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20.2014-5
Proof of credit
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20.2014-6
Period of limitations on credit
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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
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