26 CFR Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
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- Introduction
- Estates of Citizens or Residents
- Tax Imposed
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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.
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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.
- § 20.2032-1T — Alternate valuation (temporary).
- § 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 May 1, 2009
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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(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.
- § 20.2056-0 — Table of contents.
- § 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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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.
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Miscellaneous
- § 20.2201-1 — Members of the Armed Forces dying during an induction period.
- § 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.
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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.
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General Actuarial Valuations
Source:Sections 20.7520-1 through 20.7520-4 appear at T.D. 8540, 59 FR 30170, June 10, 1994, unless otherwise noted.
- § 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.
Authority:
Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2).
Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2).
Section 20.6060-1 also issued under 26 U.S.C. 6060(a).
Section 20.6081-1 also issued under 26 U.S.C. 6081(a).
Section 20.6109-1 also issued under 26 U.S.C. 6109(a).
Section 20.6109-2 also issued under 26 U.S.C. 6109(a).
Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h).
Section 20.6695-1 also issued under 26 U.S.C. 6695(b).
Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).
Source:
T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Title 26 published on 2012-04-01
The following are only the Rules published in the Federal Register after the published date of Title 26.
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Title 26 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 20 after this date.
