Federal (United States) · Regulations
Part 20 — ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
183 sections
183 sections
- 26 C.F.R. § 20.0-1Introduction.
- 26 C.F.R. § 20.0-2General description of tax.
- 26 C.F.R. § 20.2001-1Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- 26 C.F.R. § 20.2001-2Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
- 26 C.F.R. § 20.2002-1Liability for payment of tax.
- 26 C.F.R. § 20.2010-0Table of contents.
- 26 C.F.R. § 20.2010-1Unified credit against estate tax; in general.
- 26 C.F.R. § 20.2010-2Portability provisions applicable to estate of a decedent survived by a spouse.
- 26 C.F.R. § 20.2010-3Portability provisions applicable to the surviving spouse's estate.
- 26 C.F.R. § 20.2011-1Credit for State death taxes.
- 26 C.F.R. § 20.2011-2Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- 26 C.F.R. § 20.2012-1Credit for gift tax.
- 26 C.F.R. § 20.2013-1Credit for tax on prior transfers.
- 26 C.F.R. § 20.2013-2“First limitation”.
- 26 C.F.R. § 20.2013-3“Second limitation”.
- 26 C.F.R. § 20.2013-4Valuation of property transferred.
- 26 C.F.R. § 20.2013-5“Property” and “transfer” defined.
- 26 C.F.R. § 20.2013-6Examples.
- 26 C.F.R. § 20.2014-1Credit for foreign death taxes.
- 26 C.F.R. § 20.2014-2“First limitation”.
- 26 C.F.R. § 20.2014-3“Second limitation”.
- 26 C.F.R. § 20.2014-4Application of credit in cases involving a death tax convention.
- 26 C.F.R. § 20.2014-5Proof of credit.
- 26 C.F.R. § 20.2014-6Period of limitations on credit.
- 26 C.F.R. § 20.2014-7Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- 26 C.F.R. § 20.2015-1Credit for death taxes on remainders.
- 26 C.F.R. § 20.2016-1Recovery of death taxes claimed as credit.
- 26 C.F.R. § 20.2031-0Table of contents.
- 26 C.F.R. § 20.2031-1Definition of gross estate; valuation of property.
- 26 C.F.R. § 20.2031-2Valuation of stocks and bonds.
- 26 C.F.R. § 20.2031-3Valuation of interests in businesses.
- 26 C.F.R. § 20.2031-4Valuation of notes.
- 26 C.F.R. § 20.2031-5Valuation of cash on hand or on deposit.
- 26 C.F.R. § 20.2031-6Valuation of household and personal effects.
- 26 C.F.R. § 20.2031-7Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
- 26 C.F.R. § 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.
- 26 C.F.R. § 20.2031-8Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 26 C.F.R. § 20.2031-9Valuation of other property.
- 26 C.F.R. § 20.2032-1Alternate valuation.
- 26 C.F.R. § 20.2032A-3Material participation requirements for valuation of certain farm and closely-held business real property.
- 26 C.F.R. § 20.2032A-4Method of valuing farm real property.
- 26 C.F.R. § 20.2032A-8Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- 26 C.F.R. § 20.2033-1Property in which the decedent had an interest.
- 26 C.F.R. § 20.2034-1Dower or curtesy interests.
- 26 C.F.R. § 20.2036-1Transfers with retained life estate.
- 26 C.F.R. § 20.2037-1Transfers taking effect at death.
- 26 C.F.R. § 20.2038-1Revocable transfers.
- 26 C.F.R. § 20.2039-1Annuities.
- 26 C.F.R. § 20.2039-1TLimitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- 26 C.F.R. § 20.2039-2Annuities under “qualified plans” and section 403(b) annuity contracts.
- 26 C.F.R. § 20.2039-3Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- 26 C.F.R. § 20.2039-4Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- 26 C.F.R. § 20.2039-5Annuities under individual retirement plans.
- 26 C.F.R. § 20.2040-1Joint interests.
- 26 C.F.R. § 20.2041-1Powers of appointment; in general.
- 26 C.F.R. § 20.2041-2Powers of appointment created on or before October 21, 1942.
- 26 C.F.R. § 20.2041-3Powers of appointment created after October 21, 1942.
- 26 C.F.R. § 20.2042-1Proceeds of life insurance.
- 26 C.F.R. § 20.2043-1Transfers for insufficient consideration.
- 26 C.F.R. § 20.2044-1Certain property for which marital deduction was previously allowed.
- 26 C.F.R. § 20.2044-2Effective dates.
- 26 C.F.R. § 20.2045-1Applicability to pre-existing transfers or interests.
- 26 C.F.R. § 20.2046-1Disclaimed property.
- 26 C.F.R. § 20.2051-1Definition of taxable estate.
- 26 C.F.R. § 20.2052-1Exemption.
- 26 C.F.R. § 20.2053-1Deductions for expenses, indebtedness, and taxes; in general.
- 26 C.F.R. § 20.2053-2Deduction for funeral expenses.
- 26 C.F.R. § 20.2053-3Deduction for expenses of administering estate.
- 26 C.F.R. § 20.2053-4Deduction for claims against the estate.
- 26 C.F.R. § 20.2053-5Deductions for charitable, etc., pledges or subscriptions.
- 26 C.F.R. § 20.2053-6Deduction for taxes.
- 26 C.F.R. § 20.2053-7Deduction for unpaid mortgages.
- 26 C.F.R. § 20.2053-8Deduction for expenses in administering property not subject to claims.
- 26 C.F.R. § 20.2053-9Deduction for certain State death taxes.
- 26 C.F.R. § 20.2053-10Deduction for certain foreign death taxes.
- 26 C.F.R. § 20.2054-1Deduction for losses from casualties or theft.
- 26 C.F.R. § 20.2055-1Deduction for transfers for public, charitable, and religious uses; in general.
- 26 C.F.R. § 20.2055-2Transfers not exclusively for charitable purposes.
- 26 C.F.R. § 20.2055-3Effect of death taxes and administration expenses.
- 26 C.F.R. § 20.2055-4Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- 26 C.F.R. § 20.2055-5Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- 26 C.F.R. § 20.2055-6Disallowance of double deduction in the case of qualified terminable interest property.
- 26 C.F.R. § 20.2056-0Table of contents.
- 26 C.F.R. § 20.2056(a)-1Marital deduction; in general.
- 26 C.F.R. § 20.2056(a)-2Marital deduction; “deductible interests” and “nondeductible interests”.
- 26 C.F.R. § 20.2056(b)-1Marital deduction; limitation in case of life estate or other “terminable interest”.
- 26 C.F.R. § 20.2056(b)-2Marital deduction; interest in unidentified assets.
- 26 C.F.R. § 20.2056(b)-3Marital deduction; interest of spouse conditioned on survival for limited period.
- 26 C.F.R. § 20.2056(b)-4Marital deduction; valuation of interest passing to surviving spouse.
- 26 C.F.R. § 20.2056(b)-5Marital deduction; life estate with power of appointment in surviving spouse.
- 26 C.F.R. § 20.2056(b)-6Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- 26 C.F.R. § 20.2056(b)-7Election with respect to life estate for surviving spouse.
- 26 C.F.R. § 20.2056(b)-8Special rule for charitable remainder trusts.
- 26 C.F.R. § 20.2056(b)-9Denial of double deduction.
- 26 C.F.R. § 20.2056(b)-10Effective dates.
- 26 C.F.R. § 20.2056(c)-1Marital deduction; definition of “passed from the decedent.”
- 26 C.F.R. § 20.2056(c)-2Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- 26 C.F.R. § 20.2056(c)-3Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
- 26 C.F.R. § 20.2056(d)-1Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- 26 C.F.R. § 20.2056(d)-2Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.