CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- 20.0-1—Introduction.
- 20.0-2—General description of tax.
- 20.2001-1—Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- 20.2002-1—Liability for payment of tax.
- 20.2011-1—Credit for State death taxes.
- 20.2011-2—Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- 20.2012-1—Credit for gift tax.
- 20.2013-1—Credit for tax on prior transfers.
- 20.2013-2—“First limitation”.
- 20.2013-3—“Second limitation”.
- 20.2013-4—Valuation of property transferred.
- 20.2013-5—“Property” and “transfer” defined.
- 20.2013-6—Examples.
- 20.2014-1—Credit for foreign death taxes.
- 20.2014-2—“First limitation”.
- 20.2014-3—“Second limitation”.
- 20.2014-4—Application of credit in cases involving a death tax convention.
- 20.2014-5—Proof of credit.
- 20.2014-6—Period of limitations on credit.
- 20.2014-7—Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- 20.2015-1—Credit for death taxes on remainders.
- 20.2016-1—Recovery of death taxes claimed as credit.
- 20.2031-0—Table of contents.
- 20.2031-1—Definition of gross estate; valuation of property.
- 20.2031-2—Valuation of stocks and bonds.
- 20.2031-3—Valuation of interests in businesses.
- 20.2031-4—Valuation of notes.
- 20.2031-5—Valuation of cash on hand or on deposit.
- 20.2031-6—Valuation of household and personal effects.
- 20.2031-7—Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
- 20.2031-7T—Valuation of annuities, interests for life or term of years, and remainder or reversionary interests (temporary).
- 20.2031-8—Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 20.2031-9—Valuation of other property.
- 20.2032-1—Alternate valuation.
- 20.2032-1T—Alternate valuation (temporary).
- 20.2032A-3—Material participation requirements for valuation of certain farm and closely-held business real property.
- 20.2032A-4—Method of valuing farm real property.
- 20.2032A-8—Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- 20.2033-1—Property in which the decedent had an interest.
- 20.2034-1—Dower or curtesy interests.
- 20.2036-1—Transfers with retained life estate.
- 20.2037-1—Transfers taking effect at death.
- 20.2038-1—Revocable transfers.
- 20.2039-1—Annuities.
- 20.2039-1T—Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- 20.2039-2—Annuities under “qualified plans” and section 403(b) annuity contracts.
- 20.2039-3—Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- 20.2039-4—Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- 20.2039-5—Annuities under individual retirement plans.
- 20.2040-1—Joint interests.
- 20.2041-1—Powers of appointment; in general.
- 20.2041-2—Powers of appointment created on or before October 21, 1942.
- 20.2041-3—Powers of appointment created after October 21, 1942.
- 20.2042-1—Proceeds of life insurance.
- 20.2043-1—Transfers for insufficient consideration.
- 20.2044-1—Certain property for which marital deduction was previously allowed.
- 20.2044-2—Effective dates.
- 20.2045-1—Applicability to pre-existing transfers or interests.
- 20.2046-1—Disclaimed property.
- 20.2031-7A—Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is befo
- 20.2051-1—Definition of taxable estate.
- 20.2052-1—Exemption.
- 20.2053-1—Deductions for expenses, indebtedness, and taxes; in general.
- 20.2053-2—Deduction for funeral expenses.
- 20.2053-3—Deduction for expenses of administering estate.
- 20.2053-4—Deduction for claims against the estate.
- 20.2053-5—Deductions for charitable, etc., pledges or subscriptions.
- 20.2053-6—Deduction for taxes.
- 20.2053-7—Deduction for unpaid mortgages.
- 20.2053-8—Deduction for expenses in administering property not subject to claims.
- 20.2053-9—Deduction for certain State death taxes.
- 20.2053-10—Deduction for certain foreign death taxes.
- 20.2054-1—Deduction for losses from casualties or theft.
- 20.2055-1—Deduction for transfers for public, charitable, and religious uses; in general.
- 20.2055-2—Transfers not exclusively for charitable purposes.
- 20.2055-2T—Transfers not exclusively for charitable purposes (temporary).
- 20.2055-3—Effect of death taxes and administration expenses.
- 20.2055-4—Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- 20.2055-5—Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- 20.2055-6—Disallowance of double deduction in the case of qualified terminable interest property.
- 20.2056-0—Table of contents.
- 20.2056(a)-1—Marital deduction; in general.
- 20.2056(a)-2—Marital deduction; “deductible interests” and “nondeductible interests”.
- 20.2056(b)-1—Marital deduction; limitation in case of life estate or other “terminable interest”.
- 20.2056(b)-2—Marital deduction; interest in unidentified assets.
- 20.2056(b)-3—Marital deduction; interest of spouse conditioned on survival for limited period.
- 20.2056(b)-4—Marital deduction; valuation of interest passing to surviving spouse.
- 20.2056(b)-5—Marital deduction; life estate with power of appointment in surviving spouse.
- 20.2056(b)-6—Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- 20.2056(b)-7—Election with respect to life estate for surviving spouse.
- 20.2056(b)-8—Special rule for charitable remainder trusts.
- 20.2056(b)-9—Denial of double deduction.
- 20.2056(b)-10—Effective dates.
- 20.2056(c)-1—Marital deduction; definition of “passed from the decedent.”
- 20.2056(c)-2—Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- 20.2056(c)-3—Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
- 20.2056(d)-1—Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- 20.2056(d)-2—Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
- 20.2056(d)-3—Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- 20.2056A-0—Table of contents.
- 20.2056A-1—Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- 20.2056A-2—Requirements for qualified domestic trust.
- 20.2056A-3—QDOT election.
- 20.2056A-4—Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
- 20.2056A-4T—Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust (temporary).
- 20.2056A-5—Imposition of section 2056A estate tax.
- 20.2056A-6—Amount of tax.
- 20.2056A-7—Allowance of prior transfer credit under section 2013.
- 20.2056A-8—Special rules for joint property.
- 20.2056A-9—Designated Filer.
- 20.2056A-10—Surviving spouse becomes citizen after QDOT established.
- 20.2056A-11—Filing requirements and payment of the section 2056A estate tax.
- 20.2056A-12—Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
- 20.2056A-13—Effective dates.
- 20.2101-1—Estates of nonresidents not citizens; tax imposed.
- 20.2102-1—Estates of nonresidents not citizens; credits against tax.
- 20.2103-1—Estates of nonresidents not citizens; “entire gross estate”.
- 20.2104-1—Estates of nonresidents not citizens; property within the United States.
- 20.2105-1—Estates of nonresidents not citizens; property without the United States.
- 20.2106-1—Estates of nonresidents not citizens; taxable estate; deductions in general.
- 20.2106-2—Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- 20.2107-1—Expatriation to avoid tax.
- 20.2201-1—Members of the Armed Forces dying during an induction period.
- 20.2202-1—Missionaries in foreign service.
- 20.2203-1—Definition of executor.
- 20.2204-1—Discharge of executor from personal liability.
- 20.2204-2—Discharge of fiduciary other than executor from personal liability.
- 20.2204-3—Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
- 20.2205-1—Reimbursement out of estate.
- 20.2206-1—Liability of life insurance beneficiaries.
- 20.2207-1—Liability of recipient of property over which decedent had power of appointment.
- 20.2207A-1—Right of recovery of estate taxes in the case of certain marital deduction property.
- 20.2207A-2—Effective date.
- 20.2208-1—Certain residents of possessions considered citizens of the United States.
- 20.2209-1—Certain residents of possessions considered nonresidents not citizens of the United States.
- 20.6001-1—Persons required to keep records and render statements.
- 20.6011-1—General requirement of return, statement, or list.
- 20.6011-4—Requirement of statement disclosing participation in certain transactions by taxpayers.
- 20.6018-1—Returns.
- 20.6018-2—Returns; person required to file return.
- 20.6018-3—Returns; contents of returns.
- 20.6018-4—Returns; documents to accompany the return.
- 20.6036-1—Notice of qualification as executor of estate of decedent dying before 1971.
- 20.6036-2—Notice of qualification as executor of estate of decedent dying after 1970.
- 20.6060-1—Reporting requirements for tax return preparers.
- 20.6061-1—Signing of returns and other documents.
- 20.6065-1—Verification of returns.
- 20.6071-1—Time for filing preliminary notice required by § 20.6036-1.
- 20.6075-1—Returns; time for filing estate tax return.
- 20.6081-1—Extension of time for filing the return.
- 20.6091-1—Place for filing returns or other documents.
- 20.6091-2—Exceptional cases.
- 20.6107-1—Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 20.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 20.6151-1—Time and place for paying tax shown on the return.
- 20.6161-1—Extension of time for paying tax shown on the return.
- 20.6161-2—Extension of time for paying deficiency in tax.
- 20.6163-1—Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- 20.6165-1—Bonds where time to pay tax or deficiency has been extended.
- 20.6166-1—Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- 20.6166A-1—Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- 20.6166A-2—Definition of an interest in a closely held business.
- 20.6166A-3—Acceleration of payment.
- 20.6166A-4—Special rules applicable where due date of return was before September 3, 1958.
- 20.6302-1—Voluntary payments of estate taxes by electronic funds transfer.
- 20.6314-1—Duplicate receipts for payment of estate taxes.
- 20.6321—Statutory provisions; lien for taxes.
- 20.6321-1—Lien for taxes.
- 20.6323-1—Validity and priority against certain persons.
- 20.6324-1—Special lien for estate tax.
- 20.6324A-1—Special lien for estate tax deferred under section 6166 or 6166A.
- 20.6324B-1—Special lien for additional estate tax attributable to farm, etc., valuation.
- 20.6325-1—Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- 20.6601-1—Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 20.6694-1—Section 6694 penalties applicable to tax return preparer.
- 20.6694-2—Penalties for understatement due to an unreasonable position.
- 20.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 20.6694-4—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—Other assessable penalties with respect to the preparation of tax returns for other persons.
- 20.6696-1—Claims for credit or refund by tax return preparers or appraisers.
- 20.6905-1—Discharge of executor from personal liability for decedent's income and gift taxes.
- 20.7101-1—Form of bonds.
- 20.7520-1—Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests prior to May 1, 2009.
- 20.7520-1T—Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests on or after May 1, 2009 (temporary).
- 20.7520-2—Valuation of charitable interests.
- 20.7520-3—Limitation on the application of section 7520.
- 20.7520-4—Transitional rules.
- 20.7701-1—Tax return preparer.
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