26 CFR Part 20
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter B—Estate and Gift Taxes
- Introduction
- § 20.0-1 Introduction.
- § 20.0-2 General description of tax.
- Tax Imposed
- § 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.
- Credits Against Tax
- § 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.
- Gross Estate
- § 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.
- Actuarial Tables Applicable Before June 1, 2023
- § 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.
- Taxable Estate
- § 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 Applicability dates.
- Estates of Nonresidents Not Citizens
- § 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.
- Miscellaneous
- § 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.
- Procedure and Administration
- § 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 Statutory provisions; lien for 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.
- General Actuarial Valuations
- § 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.
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