Treasury Regulations, Subchapter B, Part 20 - Index

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SUBCHAPTER B--ESTATE AND GIFT TAXES

Part 20 ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

Introduction

Sec. 20.0-1 Introduction

Sec. 20.0-2 General description of tax

Estates of Citizens or Residents

Tax Imposed

Sec. 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events

Sec. 20.2002-1 Liability for payment of tax

Credits Against Tax

Sec. 20.2011-1 Credit for State death taxes

Sec. 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d)

Sec. 20.2012-1 Credit for gift tax

Sec. 20.2013-1 Credit for tax on prior transfers

Sec. 20.2013-2 'First limitation'

Sec. 20.2013-3 'Second limitation'

Sec. 20.2013-4 Valuation of property transferred

Sec. 20.2013-5 'Property' and 'transfer' defined

Sec. 20.2013-6 Examples

Sec. 20.2014-1 Credit for foreign death taxes

Sec. 20.2014-2 'First limitation'

Sec. 20.2014-3 'Second limitation'

Sec. 20.2014-4 Application of credit in cases involving a death tax convention

Sec. 20.2014-5 Proof of credit

Sec. 20.2014-6 Period of limitations on credit

Sec. 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d)

Sec. 20.2015-1 Credit for death taxes on remainders

Sec. 20.2016-1 Recovery of death taxes claimed as credit

Gross Estate

Sec. 20.2031-0 Table of contents

Sec. 20.2031-1 Definition of gross estate; valuation of property

Sec. 20.2031-2 Valuation of stocks and bonds

Sec. 20.2031-3 Valuation of interests in businesses

Sec. 20.2031-4 Valuation of notes

Sec. 20.2031-5 Valuation of cash on hand or on deposit

Sec. 20.2031-6 Valuation of household and personal effects

Sec. 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests

Sec. 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company

Sec. 20.2031-9 Valuation of other property

Sec. 20.2032-1 Alternate valuation

Sec. 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property

Sec. 20.2032A-4 Method of valuing farm real property

Sec. 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes

Sec. 20.2033-1 Property in which the decedent had an interest

Sec. 20.2034-1 Dower or curtesy interests

Sec. 20.2036-1 Transfers with retained life estate

Sec. 20.2037-1 Transfers taking effect at death

Sec. 20.2038-1 Revocable transfers

Sec. 20.2039-1 Annuities

Sec. 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary)

Sec. 20.2039-2 Annuities under 'qualified plans' and section 403(b) annuity contracts

Sec. 20.2039-3 Lump sum distributions under 'qualified plans;' decedents dying after December 31, 1976, and before January 1, 1979

Sec. 20.2039-4 Lump sum distributions from 'qualified plans;' decedents dying after December 31, 1978

Sec. 20.2039-5 Annuities under individual retirement plans

Sec. 20.2040-1 Joint interests

Sec. 20.2041-1 Powers of appointment; in general

Sec. 20.2041-2 Powers of appointment created on or before October 21, 1942

Sec. 20.2041-3 Powers of appointment created after October 21, 1942

Sec. 20.2042-1 Proceeds of life insurance

Sec. 20.2043-1 Transfers for insufficient consideration

Sec. 20.2044-1 Certain property for which marital deduction was previously allowed

Sec. 20.2044-2 Effective dates

Sec. 20.2045-1 Applicability to pre-existing transfers or interests

Sec. 20.2046-1 Disclaimed property

Actuarial Tables Applicable Before May 1, 1999

Sec. 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 before May 1, 1999

Taxable Estate

Sec. 20.2051-1 Definition of taxable estate

Sec. 20.2052-1 Exemption

Sec. 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general

Sec. 20.2053-2 Deduction for funeral expenses

Sec. 20.2053-3 Deduction for expenses of administering estate

Sec. 20.2053-4 Deduction for claims against the estate; in general

Sec. 20.2053-5 Deductions for charitable, etc., pledges or subscriptions

Sec. 20.2053-6 Deduction for taxes

Sec. 20.2053-7 Deduction for unpaid mortgages

Sec. 20.2053-8 Deduction for expenses in administering property not subject to claims

Sec. 20.2053-9 Deduction for certain State death taxes

Sec. 20.2053-10 Deduction for certain foreign death taxes

Sec. 20.2054-1 Deduction for losses from casualties or theft

Sec. 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general

Sec. 20.2055-2 Transfers not exclusively for charitable purposes

Sec. 20.2055-3 Effect of death taxes and administration expenses

Sec. 20.2055-4 Disallowance of charitable, etc., deductions because of 'prohibited transactions' in the case of decedents dying before January 1, 1970

Sec. 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969

Sec. 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property

Sec. 20.2056-0 Table of contents

Sec. 20.2056(a)-1 Marital deduction; in general

Sec. 20.2056(a)-2 Marital deduction; 'deductible interests' and 'nondeductible interests'

Sec. 20.2056(b)-1 Marital deduction; limitation in case of life estate or other 'terminable interest'

Sec. 20.2056(b)-2 Marital deduction; interest in unidentified assets

Sec. 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period

Sec. 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse

Sec. 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse

Sec. 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse

Sec. 20.2056(b)-7 Election with respect to life estate for surviving spouse

Sec. 20.2056(b)-8 Special rule for charitable remainder trusts

Sec. 20.2056(b)-9 Denial of double deduction

Sec. 20.2056(b)-10 Effective dates

Sec. 20.2056(c)-1 Marital deduction; definition of 'passed from the decedent.'

Sec. 20.2056(c)-2 Marital deduction; definition of 'passed from the decedent to his surviving spouse.'

Sec. 20.2056(c)-3 Marital deduction; definition of 'passed from the decedent to a person other than his surviving spouse'

Sec. 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen

Sec. 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers

Sec. 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers

Sec. 20.2056A-0 Table of contents

Sec. 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen

Sec. 20.2056A-2 Requirements for qualified domestic trust

Sec. 20.2056A-3 QDOT election

Sec. 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust

Sec. 20.2056A-5 Imposition of section 2056A estate tax

Sec. 20.2056A-6 Amount of tax

Sec. 20.2056A-7 Allowance of prior transfer credit under section 2013

Sec. 20.2056A-8 Special rules for joint property

Sec. 20.2056A-9 Designated Filer

Sec. 20.2056A-10 Surviving spouse becomes citizen after QDOT established

Sec. 20.2056A-11 Filing requirements and payment of the section 2056A estate tax

Sec. 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT

Sec. 20.2056A-13 Effective dates

Estates of Nonresidents Not Citizens

Sec. 20.2101-1 Estates of nonresidents not citizens; tax imposed

Sec. 20.2102-1 Estates of nonresidents not citizens; credits against tax

Sec. 20.2103-1 Estates of nonresidents not citizens; 'entire gross estate'

Sec. 20.2104-1 Estates of nonresidents not citizens; property within the United States

Sec. 20.2105-1 Estates of nonresidents not citizens; property without the United States

Sec. 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general

Sec. 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc

Sec. 20.2107-1 Expatriation to avoid tax

Miscellaneous

Sec. 20.2201-1 Members of the Armed Forces dying during an induction period

Sec. 20.2202-1 Missionaries in foreign service

Sec. 20.2203-1 Definition of executor

Sec. 20.2204-1 Discharge of executor from personal liability

Sec. 20.2204-2 Discharge of fiduciary other than executor from personal liability

Sec. 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A

Sec. 20.2205-1 Reimbursement out of estate

Sec. 20.2206-1 Liability of life insurance beneficiaries

Sec. 20.2207-1 Liability of recipient of property over which decedent had power of appointment

Sec. 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property

Sec. 20.2207A-2 Effective date

Sec. 20.2208-1 Certain residents of possessions considered citizens of the United States

Sec. 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States

Procedure and Administration

Sec. 20.6001-1 Persons required to keep records and render statements

Sec. 20.6011-1 General requirement of return, statement, or list

Sec. 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 20.6018-1 Returns

Sec. 20.6018-2 Returns; person required to file return

Sec. 20.6018-3 Returns; contents of returns

Sec. 20.6018-4 Returns; documents to accompany the return

Sec. 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971

Sec. 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970

Sec. 20.6061-1 Signing of returns and other documents

Sec. 20.6065-1 Verification of returns

Sec. 20.6071-1 Time for filing preliminary notice required by Sec. 0.6036 - 1

Sec. 20.6075-1 Returns; time for filing estate tax return

Sec. 20.6081-1 Extension of time for filing the return

Sec. 20.6091-1 Place for filing returns or other documents

Sec. 20.6091-2 Exceptional cases

Sec. 20.6151-1 Time and place for paying tax shown on the return

Sec. 20.6161-1 Extension of time for paying tax shown on the return

Sec. 20.6161-2 Extension of time for paying deficiency in tax

Sec. 20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property

Sec. 20.6165-1 Bonds where time to pay tax or deficiency has been extended

Sec. 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business

Sec. 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

Sec. 20.6166A-2 Definition of an interest in a closely held business

Sec. 20.6166A-3 Acceleration of payment

Sec. 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958

Sec. 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer

Sec. 20.6314-1 Duplicate receipts for payment of estate taxes

Sec. 20.6321 Statutory provisions; lien for taxes

Sec. 20.6321-1 Lien for taxes

Sec. 20.6323-1 Validity and priority against certain persons

Sec. 20.6324-1 Special lien for estate tax

Sec. 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A

Sec. 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation

Sec. 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates

Sec. 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Sec. 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes

Sec. 20.7101-1 Form of bonds

General Actuarial Valuations

Sec. 20.7520-1 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests

Sec. 20.7520-2 Valuation of charitable interests

Sec. 20.7520-3 Limitation on the application of section 7520

Sec. 20.7520-4 Transitional rules