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FEDERAL · 26 CFR

Part 20 — Estate Tax; Estates of Decedents Dying After August 16, 1954

188 sections · Title 26: Internal Revenue

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