Home/CFR/Title 26/Part 20/§ 20.2039
FEDERAL · 26 CFR

§ 20.2039 — Not Yet Available

26 C.F.R. § 20.2039

26 C.F.R. § 20.2039 is referenced in other legal documents but could not be loaded from the eCFR.

This section may have been removed, reserved, or renumbered. Browse Part 20 or Title 26 — Internal Revenue for available sections.

Nearby Sections

15
§ 20.0-1
Introduction.
§ 20.0-2
General description of tax.
§ 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.
§ 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”.