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- 26 CFR 20.2056A-10 · A-10 Surviving spouse becomes citizen after QDOT established.
- 26 CFR 20.2056A-11 · A-11 Filing requirements and payment of the section 2056A estate tax.
- 26 CFR 20.2056A-12 · A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
- 26 CFR 20.2056A-13 · A-13 Applicability dates.
- 26 CFR 20.2101-1 · -1 Estates of nonresidents not citizens; tax imposed.
- 26 CFR 20.2102-1 · -1 Estates of nonresidents not citizens; credits against tax.
- 26 CFR 20.2103-1 · -1 Estates of nonresidents not citizens; “entire gross estate”.
- 26 CFR 20.2104-1 · -1 Estates of nonresidents not citizens; property within the United States.
- 26 CFR 20.2105-1 · -1 Estates of nonresidents not citizens; property without the United States.
- 26 CFR 20.2106-1 · -1 Estates of nonresidents not citizens; taxable estate; deductions in general.
- 26 CFR 20.2106-2 · -2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- 26 CFR 20.2107-1 · -1 Expatriation to avoid tax.
- 26 CFR 20.2202-1 · -1 Missionaries in foreign service.
- 26 CFR 20.2203-1 · -1 Definition of executor.
- 26 CFR 20.2204-1 · -1 Discharge of executor from personal liability.
- 26 CFR 20.2204-2 · -2 Discharge of fiduciary other than executor from personal liability.
- 26 CFR 20.2204-3 · -3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
- 26 CFR 20.2205-1 · -1 Reimbursement out of estate.
- 26 CFR 20.2206-1 · -1 Liability of life insurance beneficiaries.
- 26 CFR 20.2207-1 · -1 Liability of recipient of property over which decedent had power of appointment.
- 26 CFR 20.2207A-1 · A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
- 26 CFR 20.2207A-2 · A-2 Effective date.
- 26 CFR 20.2208-1 · -1 Certain residents of possessions considered citizens of the United States.
- 26 CFR 20.2209-1 · -1 Certain residents of possessions considered nonresidents not citizens of the United States.
- 26 CFR 20.6001-1 · -1 Persons required to keep records and render statements.
- 26 CFR 20.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 20.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 20.6018-1 · -1 Returns.
- 26 CFR 20.6018-2 · -2 Returns; person required to file return.
- 26 CFR 20.6018-3 · -3 Returns; contents of returns.
- 26 CFR 20.6018-4 · -4 Returns; documents to accompany the return.
- 26 CFR 20.6036-1 · -1 Notice of qualification as executor of estate of decedent dying before 1971.
- 26 CFR 20.6036-2 · -2 Notice of qualification as executor of estate of decedent dying after 1970.
- 26 CFR 20.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 20.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 20.6065-1 · -1 Verification of returns.
- 26 CFR 20.6071-1 · -1 Time for filing preliminary notice required by § 20.6036-1.
- 26 CFR 20.6075-1 · -1 Returns; time for filing estate tax return.
- 26 CFR 20.6081-1 · -1 Extension of time for filing the return.
- 26 CFR 20.6091-1 · -1 Place for filing returns or other documents.
- 26 CFR 20.6091-2 · -2 Exceptional cases.
- 26 CFR 20.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 20.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 20.6151-1 · -1 Time and place for paying tax shown on the return.
- 26 CFR 20.6161-1 · -1 Extension of time for paying tax shown on the return.
- 26 CFR 20.6161-2 · -2 Extension of time for paying deficiency in tax.
- 26 CFR 20.6163-1 · -1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- 26 CFR 20.6165-1 · -1 Bonds where time to pay tax or deficiency has been extended.
- 26 CFR 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.
- 26 CFR 20.6166A-1 · A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- 26 CFR 20.6166A-2 · A-2 Definition of an interest in a closely held business.
- 26 CFR 20.6166A-3 · A-3 Acceleration of payment.
- 26 CFR 20.6166A-4 · A-4 Special rules applicable where due date of return was before September 3, 1958.
- 26 CFR 20.6302-1 · -1 Voluntary payments of estate taxes by electronic funds transfer.
- 26 CFR 20.6314-1 · -1 Duplicate receipts for payment of estate taxes.
- 26 CFR 20.6321 · Statutory provisions; lien for taxes.
- 26 CFR 20.6321-1 · -1 Lien for taxes.
- 26 CFR 20.6323-1 · -1 Validity and priority against certain persons.
- 26 CFR 20.6324-1 · -1 Special lien for estate tax.
- 26 CFR 20.6324A-1 · A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- 26 CFR 20.6324B-1 · B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
- 26 CFR 20.6325-1 · -1 Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- 26 CFR 20.6601-1 · -1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 26 CFR 20.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 20.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 20.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 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.
- 26 CFR 20.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 20.6696-1 · -1 Claims for credit or refund by tax return preparers or appraisers.
- 26 CFR 20.6905-1 · -1 Discharge of executor from personal liability for decedent's income and gift taxes.
- 26 CFR 20.7101-1 · -1 Form of bonds.
- 26 CFR 20.7520-1 · -1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- 26 CFR 20.7520-2 · -2 Valuation of charitable interests.
- 26 CFR 20.7520-3 · -3 Limitation on the application of section 7520.
- 26 CFR 20.7520-4 · -4 Transitional rules.
- 26 CFR 20.7701-1 · -1 Tax return preparer.
- 26 CFR 20.7701-2 · -2 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 22.0 · Certain elections under the Economic Recovery Tax Act of 1981.
- 26 CFR 25.0-1 · -1 Introduction.
- 26 CFR 25.2207A-1 · A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
- 26 CFR 25.2207A-2 · A-2 Effective date.
- 26 CFR 25.2501-1 · -1 Imposition of tax.
- 26 CFR 25.2502-1 · -1 Rate of tax.
- 26 CFR 25.2502-2 · -2 Donor primarily liable for tax.
- 26 CFR 25.2503-1 · -1 General definitions of “taxable gifts” and of “total amount of gifts.”
- 26 CFR 25.2503-2 · -2 Exclusions from gifts.
- 26 CFR 25.2503-3 · -3 Future interests in property.
- 26 CFR 25.2503-4 · -4 Transfer for the benefit of a minor.
- 26 CFR 25.2503-6 · -6 Exclusion for certain qualified transfer for tuition or medical expenses.
- 26 CFR 25.2504-1 · -1 Taxable gifts for preceding calendar periods.
- 26 CFR 25.2504-2 · -2 Determination of gifts for preceding calendar periods.
- 26 CFR 25.2505-0 · -0 Table of contents.
- 26 CFR 25.2505-1 · -1 Unified credit against gift tax; in general.
- 26 CFR 25.2505-2 · -2 Gifts made by a surviving spouse having a DSUE amount available.
- 26 CFR 25.2511-1 · -1 Transfers in general.
- 26 CFR 25.2511-2 · -2 Cessation of donor's dominion and control.
- 26 CFR 25.2511-3 · -3 Transfers by nonresidents not citizens.
- 26 CFR 25.2512-0 · -0 Table of contents.
- 26 CFR 25.2512-1 · -1 Valuation of property; in general.
- 26 CFR 25.2512-2 · -2 Stocks and bonds.