Code of Federal Regulations · Part

Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

26 C.F.R. pt. 20

• § 20.6321 Statutory Provisions; Lien For Taxes
• § 20.0-1 -1 Introduction
• § 20.0-2 -2 General Description Of Tax
• § 20.2001-1 -1 Valuation Of Adjusted Taxable Gifts And Section 2701(d) Taxable Events
• § 20.2001-2 -2 Valuation Of Adjusted Taxable Gifts For Purposes Of Determining The Deceased Spousal Unused Exclusion Amount Of Last Deceased Spouse
• § 20.2002-1 -1 Liability For Payment Of Tax
• § 20.2010-0 -0 Table Of Contents
• § 20.2010-1 -1 Unified Credit Against Estate Tax; In General
• § 20.2010-2 -2 Portability Provisions Applicable To Estate Of A Decedent Survived By A Spouse
• § 20.2010-3 -3 Portability Provisions Applicable To The Surviving Spouse's Estate
• § 20.2011-1 -1 Credit For State Death Taxes
• § 20.2011-2 -2 Limitation On Credit If A Deduction For State Death Taxes Is Allowed Under Section 2053(d)
• § 20.2012-1 -1 Credit For Gift Tax
• § 20.2013-1 -1 Credit For Tax On Prior Transfers
• § 20.2013-2 -2 “first Limitation”
• § 20.2013-3 -3 “second Limitation”
• § 20.2013-4 -4 Valuation Of Property Transferred
• § 20.2013-5 -5 “property” And “transfer” Defined
• § 20.2013-6 -6 Examples
• § 20.2014-1 -1 Credit For Foreign Death Taxes
• § 20.2014-2 -2 “first Limitation”
• § 20.2014-3 -3 “second Limitation”
• § 20.2014-4 -4 Application Of Credit In Cases Involving A Death Tax Convention
• § 20.2014-5 -5 Proof Of Credit
• § 20.2014-6 -6 Period Of Limitations On Credit
• § 20.2014-7 -7 Limitation On Credit If A Deduction For Foreign Death Taxes Is Allowed Under Section 2053(d)
• § 20.2015-1 -1 Credit For Death Taxes On Remainders
• § 20.2016-1 -1 Recovery Of Death Taxes Claimed As Credit
• § 20.2031-0 -0 Table Of Contents
• § 20.2031-1 -1 Definition Of Gross Estate; Valuation Of Property
• § 20.2031-2 -2 Valuation Of Stocks And Bonds
• § 20.2031-3 -3 Valuation Of Interests In Businesses
• § 20.2031-4 -4 Valuation Of Notes
• § 20.2031-5 -5 Valuation Of Cash On Hand Or On Deposit
• § 20.2031-6 -6 Valuation Of Household And Personal Effects
• § 20.2031-7 -7 Valuation Of Annuities, Interests For Life Or Term Of Years, And Remainder Or Reversionary Interests
• § 20.2031-7A -7a Valuation 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
• § 20.2031-8 -8 Valuation Of Certain Life Insurance And Annuity Contracts; Valuation Of Shares In An Open-end Investment Company
• § 20.2031-9 -9 Valuation Of Other Property
• § 20.2032-1 -1 Alternate Valuation
• § 20.2032A-3 a-3 Material Participation Requirements For Valuation Of Certain Farm And Closely-held Business Real Property
• § 20.2032A-4 a-4 Method Of Valuing Farm Real Property
• § 20.2032A-8 a-8 Election And Agreement To Have Certain Property Valued Under Section 2032a For Estate Tax Purposes
• § 20.2033-1 -1 Property In Which The Decedent Had An Interest
• § 20.2034-1 -1 Dower Or Curtesy Interests
• § 20.2036-1 -1 Transfers With Retained Life Estate
• § 20.2037-1 -1 Transfers Taking Effect At Death
• § 20.2038-1 -1 Revocable Transfers
• § 20.2039-1 -1 Annuities
• § 20.2039-1T -1t Limitations And Repeal Of Estate Tax Exclusion For Qualified Plans And Individual Retirement Plans (iras) (temporary)
• § 20.2039-2 -2 Annuities Under “qualified Plans” And Section 403(b) Annuity Contracts
• § 20.2039-3 -3 Lump Sum Distributions Under “qualified Plans;” Decedents Dying After December 31, 1976, And Before January 1, 1979
• § 20.2039-4 -4 Lump Sum Distributions From “qualified Plans;” Decedents Dying After December 31, 1978
• § 20.2039-5 -5 Annuities Under Individual Retirement Plans
• § 20.2040-1 -1 Joint Interests
• § 20.2041-1 -1 Powers Of Appointment; In General
• § 20.2041-2 -2 Powers Of Appointment Created On Or Before October 21, 1942
• § 20.2041-3 -3 Powers Of Appointment Created After October 21, 1942
• § 20.2042-1 -1 Proceeds Of Life Insurance
• § 20.2043-1 -1 Transfers For Insufficient Consideration
• § 20.2044-1 -1 Certain Property For Which Marital Deduction Was Previously Allowed
• § 20.2044-2 -2 Effective Dates
• § 20.2045-1 -1 Applicability To Pre-existing Transfers Or Interests
• § 20.2046-1 -1 Disclaimed Property
• § 20.2051-1 -1 Definition Of Taxable Estate
• § 20.2052-1 -1 Exemption
• § 20.2053-1 -1 Deductions For Expenses, Indebtedness, And Taxes; In General
• § 20.2053-10 -10 Deduction For Certain Foreign Death Taxes
• § 20.2053-2 -2 Deduction For Funeral Expenses
• § 20.2053-3 -3 Deduction For Expenses Of Administering Estate
• § 20.2053-4 -4 Deduction For Claims Against The Estate
• § 20.2053-5 -5 Deductions For Charitable, Etc., Pledges Or Subscriptions
• § 20.2053-6 -6 Deduction For Taxes
• § 20.2053-7 -7 Deduction For Unpaid Mortgages
• § 20.2053-8 -8 Deduction For Expenses In Administering Property Not Subject To Claims
• § 20.2053-9 -9 Deduction For Certain State Death Taxes
• § 20.2054-1 -1 Deduction For Losses From Casualties Or Theft
• § 20.2055-1 -1 Deduction For Transfers For Public, Charitable, And Religious Uses; In General
• § 20.2055-2 -2 Transfers Not Exclusively For Charitable Purposes
• § 20.2055-3 -3 Effect Of Death Taxes And Administration Expenses
• § 20.2055-4 -4 Disallowance Of Charitable, Etc., Deductions Because Of “prohibited Transactions” In The Case Of Decedents Dying Before January 1, 1970
• § 20.2055-5 -5 Disallowance Of Charitable, Etc., Deductions In The Case Of Decedents Dying After December 31, 1969
• § 20.2055-6 -6 Disallowance Of Double Deduction In The Case Of Qualified Terminable Interest Property
• § 20.2056(a)-1 (a)-1 Marital Deduction; In General
• § 20.2056(a)-2 (a)-2 Marital Deduction; “deductible Interests” And “nondeductible Interests”
• § 20.2056(b)-1 (b)-1 Marital Deduction; Limitation In Case Of Life Estate Or Other “terminable Interest”
• § 20.2056(b)-10 (b)-10 Effective Dates
• § 20.2056(b)-2 (b)-2 Marital Deduction; Interest In Unidentified Assets
• § 20.2056(b)-3 (b)-3 Marital Deduction; Interest Of Spouse Conditioned On Survival For Limited Period
• § 20.2056(b)-4 (b)-4 Marital Deduction; Valuation Of Interest Passing To Surviving Spouse
• § 20.2056(b)-5 (b)-5 Marital Deduction; Life Estate With Power Of Appointment In Surviving Spouse
• § 20.2056(b)-6 (b)-6 Marital Deduction; Life Insurance Or Annuity Payments With Power Of Appointment In Surviving Spouse
• § 20.2056(b)-7 (b)-7 Election With Respect To Life Estate For Surviving Spouse
• § 20.2056(b)-8 (b)-8 Special Rule For Charitable Remainder Trusts
• § 20.2056(b)-9 (b)-9 Denial Of Double Deduction
• § 20.2056(c)-1 (c)-1 Marital Deduction; Definition Of “passed From The Decedent.”
• § 20.2056(c)-2 (c)-2 Marital Deduction; Definition Of “passed From The Decedent To His Surviving Spouse.”
• § 20.2056(c)-3 (c)-3 Marital Deduction; Definition Of “passed From The Decedent To A Person Other Than His Surviving Spouse”
• § 20.2056(d)-1 (d)-1 Marital Deduction; Special Rules For Marital Deduction If Surviving Spouse Is Not A United States Citizen
• § 20.2056(d)-2 (d)-2 Marital Deduction; Effect Of Disclaimers Of Post-december 31, 1976 Transfers
• § 20.2056(d)-3 (d)-3 Marital Deduction; Effect Of Disclaimers Of Pre-january 1, 1977 Transfers
• § 20.2056-0 -0 Table Of Contents
• § 20.2056A-0 a-0 Table Of Contents
• § 20.2056A-1 a-1 Restrictions On Allowance Of Marital Deduction If Surviving Spouse Is Not A United States Citizen
• § 20.2056A-10 a-10 Surviving Spouse Becomes Citizen After Qdot Established
• § 20.2056A-11 a-11 Filing Requirements And Payment Of The Section 2056a Estate Tax
• § 20.2056A-12 a-12 Increased Basis For Section 2056a Estate Tax Paid With Respect To Distribution From A Qdot
• § 20.2056A-13 a-13 Effective Dates
• § 20.2056A-2 a-2 Requirements For Qualified Domestic Trust
• § 20.2056A-3 a-3 Qdot Election
• § 20.2056A-4 a-4 Procedures For Conforming Marital Trusts And Nontrust Marital Transfers To The Requirements Of A Qualified Domestic Trust
• § 20.2056A-5 a-5 Imposition Of Section 2056a Estate Tax
• § 20.2056A-6 a-6 Amount Of Tax
• § 20.2056A-7 a-7 Allowance Of Prior Transfer Credit Under Section 2013
• § 20.2056A-8 a-8 Special Rules For Joint Property
• § 20.2056A-9 a-9 Designated Filer
• § 20.2101-1 -1 Estates Of Nonresidents Not Citizens; Tax Imposed
• § 20.2102-1 -1 Estates Of Nonresidents Not Citizens; Credits Against Tax
• § 20.2103-1 -1 Estates Of Nonresidents Not Citizens; “entire Gross Estate”
• § 20.2104-1 -1 Estates Of Nonresidents Not Citizens; Property Within The United States
• § 20.2105-1 -1 Estates Of Nonresidents Not Citizens; Property Without The United States
• § 20.2106-1 -1 Estates Of Nonresidents Not Citizens; Taxable Estate; Deductions In General
• § 20.2106-2 -2 Estates Of Nonresidents Not Citizens; Deductions For Expenses, Losses, Etc
• § 20.2107-1 -1 Expatriation To Avoid Tax
• § 20.2202-1 -1 Missionaries In Foreign Service
• § 20.2203-1 -1 Definition Of Executor
• § 20.2204-1 -1 Discharge Of Executor From Personal Liability
• § 20.2204-2 -2 Discharge Of Fiduciary Other Than Executor From Personal Liability
• § 20.2204-3 -3 Special Rules For Estates Of Decedents Dying After December 31, 1976; Special Lien Under Section 6324a
• § 20.2205-1 -1 Reimbursement Out Of Estate
• § 20.2206-1 -1 Liability Of Life Insurance Beneficiaries
• § 20.2207-1 -1 Liability Of Recipient Of Property Over Which Decedent Had Power Of Appointment
• § 20.2207A-1 a-1 Right Of Recovery Of Estate Taxes In The Case Of Certain Marital Deduction Property
• § 20.2207A-2 a-2 Effective Date
• § 20.2208-1 -1 Certain Residents Of Possessions Considered Citizens Of The United States
• § 20.2209-1 -1 Certain Residents Of Possessions Considered Nonresidents Not Citizens Of The United States
• § 20.6001-1 -1 Persons Required To Keep Records And Render Statements
• § 20.6011-1 -1 General Requirement Of Return, Statement, Or List
• § 20.6011-4 -4 Requirement Of Statement Disclosing Participation In Certain Transactions By Taxpayers
• § 20.6018-1 -1 Returns
• § 20.6018-2 -2 Returns; Person Required To File Return
• § 20.6018-3 -3 Returns; Contents Of Returns
• § 20.6018-4 -4 Returns; Documents To Accompany The Return
• § 20.6036-1 -1 Notice Of Qualification As Executor Of Estate Of Decedent Dying Before 1971
• § 20.6036-2 -2 Notice Of Qualification As Executor Of Estate Of Decedent Dying After 1970
• § 20.6060-1 -1 Reporting Requirements For Tax Return Preparers
• § 20.6061-1 -1 Signing Of Returns And Other Documents
• § 20.6065-1 -1 Verification Of Returns
• § 20.6071-1 -1 Time For Filing Preliminary Notice Required By § 20.6036-1
• § 20.6075-1 -1 Returns; Time For Filing Estate Tax Return
• § 20.6081-1 -1 Extension Of Time For Filing The Return
• § 20.6091-1 -1 Place For Filing Returns Or Other Documents
• § 20.6091-2 -2 Exceptional Cases
• § 20.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
• § 20.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
• § 20.6151-1 -1 Time And Place For Paying Tax Shown On The Return
• § 20.6161-1 -1 Extension Of Time For Paying Tax Shown On The Return
• § 20.6161-2 -2 Extension Of Time For Paying Deficiency In Tax
• § 20.6163-1 -1 Extension Of Time For Payment Of Estate Tax On Value Of Reversionary Or Remainder Interest In Property
• § 20.6165-1 -1 Bonds Where Time To Pay Tax Or Deficiency Has Been Extended
• § 20.6166-1 -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 a-1 Extension Of Time For Payment Of Estate Tax Where Estate Consists Largely Of Interest In Closely Held Business
• § 20.6166A-2 a-2 Definition Of An Interest In A Closely Held Business
• § 20.6166A-3 a-3 Acceleration Of Payment
• § 20.6166A-4 a-4 Special Rules Applicable Where Due Date Of Return Was Before September 3, 1958
• § 20.6302-1 -1 Voluntary Payments Of Estate Taxes By Electronic Funds Transfer
• § 20.6314-1 -1 Duplicate Receipts For Payment Of Estate Taxes
• § 20.6321-1 -1 Lien For Taxes
• § 20.6323-1 -1 Validity And Priority Against Certain Persons
• § 20.6324-1 -1 Special Lien For Estate Tax
• § 20.6324A-1 a-1 Special Lien For Estate Tax Deferred Under Section 6166 Or 6166a
• § 20.6324B-1 b-1 Special Lien For Additional Estate Tax Attributable To Farm, Etc., Valuation
• § 20.6325-1 -1 Release Of Lien Or Partial Discharge Of Property; Transfer Certificates In Nonresident Estates
• § 20.6601-1 -1 Interest On Underpayment, Nonpayment, Or Extensions Of Time For Payment, Of Tax
• § 20.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
• § 20.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
• § 20.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
• § 20.6694-4 -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 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
• § 20.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers Or Appraisers
• § 20.6905-1 -1 Discharge Of Executor From Personal Liability For Decedent's Income And Gift Taxes
• § 20.7101-1 -1 Form Of Bonds
• § 20.7520-1 -1 Valuation Of Annuities, Unitrust Interests, Interests For Life Or Terms Of Years, And Remainder Or Reversionary Interests
• § 20.7520-2 -2 Valuation Of Charitable Interests
• § 20.7520-3 -3 Limitation On The Application Of Section 7520
• § 20.7520-4 -4 Transitional Rules
• § 20.7701-1 -1 Tax Return Preparer
• § 20.7701-2 -2 Definitions; Spouse, Husband And Wife, Husband, Wife, Marriage