{"data":{"id":"us/26-cfr-20.2056a-12","jurisdiction":"us","citation":"26 CFR 20.2056A-12","heading":"A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.","body":"Under section 2056A(b)(13), in the case of any distribution from a QDOT on which an estate tax is imposed under section 2056A(b)(1)(A), the distribution is treated as a transfer by gift for purposes of section 1015, and any estate tax paid under section 2056A(b)(1)(A) is treated as a gift tax. See § 1.1015-5(c)(4) and (5) of this chapter for rules for determining the amount by which the basis of the distributed property is increased.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"04d06793447b3487fed122bc54fd92e6097e7199c522de0f7386d8d1d9902498","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2056a-11","next":"us/26-cfr-20.2056a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}