Example.

Example. The application of this section may be illustrated by the following example:
(i) Under paragraph (a)(1) of this section, the first limitation for purposes of section 2013(b) is $304,800, the amount of the section 2056A estate tax.
(ii) Under paragraph (a)(2) of this section, the second limitation for purposes of section 2013(c) is computed as follows:
(A) S's net estate tax payable under § 20.2013–3(a)(1), as modified under paragraph (a)(2) of this section, is computed as follows:
(i) Under paragraph (a)(1) of this section, the first limitation for purposes of section 2013(b) is $304,800, the amount of the section 2056A estate tax.
(ii) Under paragraph (a)(2) of this section, the second limitation for purposes of section 2013(c) is computed as follows:
(A) S's net estate tax payable under § 20.2013–3(a)(1), as modified under paragraph (a)(2) of this section, is computed as follows:

Source

26 CFR § 20.2056A-7


Scoping language

None
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