26 CFR Topic
Taxable Estate
June 25, 2020
§
20.2053-1
Deductions for expenses, indebtedness, and taxes; in general
§
20.2055-5
Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969
§
20.2055-4
Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970
§
20.2051-1
Definition of taxable estate
§
20.2052-1
Exemption
§
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
§
20.2055-6
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(d)-1
Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen
§
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)-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
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