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- 26 CFR 20.2012-1 · -1 Credit for gift tax.
- 26 CFR 20.2013-1 · -1 Credit for tax on prior transfers.
- 26 CFR 20.2013-2 · -2 “First limitation”.
- 26 CFR 20.2013-3 · -3 “Second limitation”.
- 26 CFR 20.2013-4 · -4 Valuation of property transferred.
- 26 CFR 20.2013-5 · -5 “Property” and “transfer” defined.
- 26 CFR 20.2013-6 · -6 Examples.
- 26 CFR 20.2014-1 · -1 Credit for foreign death taxes.
- 26 CFR 20.2014-2 · -2 “First limitation”.
- 26 CFR 20.2014-3 · -3 “Second limitation”.
- 26 CFR 20.2014-4 · -4 Application of credit in cases involving a death tax convention.
- 26 CFR 20.2014-5 · -5 Proof of credit.
- 26 CFR 20.2014-6 · -6 Period of limitations on credit.
- 26 CFR 20.2014-7 · -7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- 26 CFR 20.2015-1 · -1 Credit for death taxes on remainders.
- 26 CFR 20.2016-1 · -1 Recovery of death taxes claimed as credit.
- 26 CFR 20.2031-0 · -0 Table of contents.
- 26 CFR 20.2031-1 · -1 Definition of gross estate; valuation of property.
- 26 CFR 20.2031-2 · -2 Valuation of stocks and bonds.
- 26 CFR 20.2031-3 · -3 Valuation of interests in businesses.
- 26 CFR 20.2031-4 · -4 Valuation of notes.
- 26 CFR 20.2031-5 · -5 Valuation of cash on hand or on deposit.
- 26 CFR 20.2031-6 · -6 Valuation of household and personal effects.
- 26 CFR 20.2031-7 · -7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
- 26 CFR 20.2031-8 · -8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 26 CFR 20.2031-9 · -9 Valuation of other property.
- 26 CFR 20.2032-1 · -1 Alternate valuation.
- 26 CFR 20.2032A-3 · A-3 Material participation requirements for valuation of certain farm and closely-held business real property.
- 26 CFR 20.2032A-4 · A-4 Method of valuing farm real property.
- 26 CFR 20.2032A-8 · A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- 26 CFR 20.2033-1 · -1 Property in which the decedent had an interest.
- 26 CFR 20.2034-1 · -1 Dower or curtesy interests.
- 26 CFR 20.2036-1 · -1 Transfers with retained life estate.
- 26 CFR 20.2037-1 · -1 Transfers taking effect at death.
- 26 CFR 20.2038-1 · -1 Revocable transfers.
- 26 CFR 20.2039-1 · -1 Annuities.
- 26 CFR 20.2039-1T · -1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- 26 CFR 20.2039-2 · -2 Annuities under “qualified plans” and section 403(b) annuity contracts.
- 26 CFR 20.2039-3 · -3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- 26 CFR 20.2039-4 · -4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- 26 CFR 20.2039-5 · -5 Annuities under individual retirement plans.
- 26 CFR 20.2040-1 · -1 Joint interests.
- 26 CFR 20.2041-1 · -1 Powers of appointment; in general.
- 26 CFR 20.2041-2 · -2 Powers of appointment created on or before October 21, 1942.
- 26 CFR 20.2041-3 · -3 Powers of appointment created after October 21, 1942.
- 26 CFR 20.2042-1 · -1 Proceeds of life insurance.
- 26 CFR 20.2043-1 · -1 Transfers for insufficient consideration.
- 26 CFR 20.2044-1 · -1 Certain property for which marital deduction was previously allowed.
- 26 CFR 20.2044-2 · -2 Effective dates.
- 26 CFR 20.2045-1 · -1 Applicability to pre-existing transfers or interests.
- 26 CFR 20.2046-1 · -1 Disclaimed property.
- 26 CFR 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.
- 26 CFR 20.2051-1 · -1 Definition of taxable estate.
- 26 CFR 20.2052-1 · -1 Exemption.
- 26 CFR 20.2053-1 · -1 Deductions for expenses, indebtedness, and taxes; in general.
- 26 CFR 20.2053-2 · -2 Deduction for funeral expenses.
- 26 CFR 20.2053-3 · -3 Deduction for expenses of administering estate.
- 26 CFR 20.2053-4 · -4 Deduction for claims against the estate.
- 26 CFR 20.2053-5 · -5 Deductions for charitable, etc., pledges or subscriptions.
- 26 CFR 20.2053-6 · -6 Deduction for taxes.
- 26 CFR 20.2053-7 · -7 Deduction for unpaid mortgages.
- 26 CFR 20.2053-8 · -8 Deduction for expenses in administering property not subject to claims.
- 26 CFR 20.2053-9 · -9 Deduction for certain State death taxes.
- 26 CFR 20.2053-10 · -10 Deduction for certain foreign death taxes.
- 26 CFR 20.2054-1 · -1 Deduction for losses from casualties or theft.
- 26 CFR 20.2055-1 · -1 Deduction for transfers for public, charitable, and religious uses; in general.
- 26 CFR 20.2055-2 · -2 Transfers not exclusively for charitable purposes.
- 26 CFR 20.2055-3 · -3 Effect of death taxes and administration expenses.
- 26 CFR 20.2055-4 · -4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- 26 CFR 20.2055-5 · -5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- 26 CFR 20.2055-6 · -6 Disallowance of double deduction in the case of qualified terminable interest property.
- 26 CFR 20.2056-0 · -0 Table of contents.
- 26 CFR 20.2056(a)-1 · (a)-1 Marital deduction; in general.
- 26 CFR 20.2056(a)-2 · (a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
- 26 CFR 20.2056(b)-1 · (b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
- 26 CFR 20.2056(b)-2 · (b)-2 Marital deduction; interest in unidentified assets.
- 26 CFR 20.2056(b)-3 · (b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
- 26 CFR 20.2056(b)-4 · (b)-4 Marital deduction; valuation of interest passing to surviving spouse.
- 26 CFR 20.2056(b)-5 · (b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
- 26 CFR 20.2056(b)-6 · (b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- 26 CFR 20.2056(b)-7 · (b)-7 Election with respect to life estate for surviving spouse.
- 26 CFR 20.2056(b)-8 · (b)-8 Special rule for charitable remainder trusts.
- 26 CFR 20.2056(b)-9 · (b)-9 Denial of double deduction.
- 26 CFR 20.2056(b)-10 · (b)-10 Effective dates.
- 26 CFR 20.2056(c)-1 · (c)-1 Marital deduction; definition of “passed from the decedent.”
- 26 CFR 20.2056(c)-2 · (c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- 26 CFR 20.2056(c)-3 · (c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
- 26 CFR 20.2056(d)-1 · (d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- 26 CFR 20.2056(d)-2 · (d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
- 26 CFR 20.2056(d)-3 · (d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- 26 CFR 20.2056A-0 · A-0 Table of contents.
- 26 CFR 20.2056A-1 · A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- 26 CFR 20.2056A-2 · A-2 Requirements for qualified domestic trust.
- 26 CFR 20.2056A-3 · A-3 QDOT election.
- 26 CFR 20.2056A-4 · A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
- 26 CFR 20.2056A-5 · A-5 Imposition of section 2056A estate tax.
- 26 CFR 20.2056A-6 · A-6 Amount of tax.
- 26 CFR 20.2056A-7 · A-7 Allowance of prior transfer credit under section 2013.
- 26 CFR 20.2056A-8 · A-8 Special rules for joint property.
- 26 CFR 20.2056A-9 · A-9 Designated Filer.