For purposes of the tax imposed by section
2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or the District of Columbia, in respect of any property included in the gross estate (not including any such taxes paid with respect to the estate of a person other than the decedent).
(b) Period of limitations
The deduction allowed by this section shall include only such taxes as were actually paid and deduction therefor claimed before the later of—
(1)4 years after the filing of the return required by section
(A)a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section
6213(a), the expiration of 60 days after the decision of the Tax Court becomes final,
(B)an extension of time has been granted under section
6166 for payment of the tax shown on the return, or of a deficiency, the date of the expiration of the period of the extension, or
(C)a claim for refund or credit of an overpayment of tax imposed by this chapter has been filed within the time prescribed in section
6511, the latest of the expiration of—
(i)60 days from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of any part of such claim,
(ii)60 days after a decision by any court of competent jurisdiction becomes final with respect to a timely suit instituted upon such claim, or
(iii)2 years after a notice of the waiver of disallowance is filed under section
6512, refund based on the deduction may be made if the claim for refund is filed within the period provided in the preceding sentence. Any such refund shall be made without interest.
For termination of section by section 901 ofPub. L. 107–16, see Effective and Termination Dates note below.
Effective and Termination Dates
Section applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) ofPub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section
2011 of this title.
Section inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if it had never been enacted, see section 901 ofPub. L. 107–16, set out as a note under section
1 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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