Gross Estate

§ 20.2040-1 - Joint interests.

§ 20.2031-0 - Table of contents.

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

§ 20.2041-1 - Powers of appointment; in general.

§ 20.2031-2 - Valuation of stocks and bonds.

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

§ 20.2031-3 - Valuation of interests in businesses.

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

§ 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.

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

§ 20.2031-9 - Valuation of other property.

§ 20.2032-1T - Alternate valuation (temporary).

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

§ 20.2044-1T - Certain property for which marital deduction was previously allowed (temporary).

§ 20.2032-1 - Alternate valuation.

§ 20.2042-1 - Proceeds of life insurance.

§ 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.

§ 20.2043-1 - Transfers for insufficient consideration.

§ 20.2034-1 - Dower or curtesy interests.

§ 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.

§ 20.2036-1 - Transfers with retained life estate.

§ 20.2046-1 - Disclaimed property.

§ 20.2037-1 - Transfers taking effect at death.

§ 20.2031-7T - Valuation of annuities, interests for life or term of years, and remainder or reversionary interests (temporary).

§ 20.2038-1 - Revocable transfers.

§ 20.2039-1 - Annuities.

§ 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.

Credits Against 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.

Miscellaneous

§ 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.

Actuarial Tables Applicable Before May 1, 2009

Actuarial Tables Applicable Before May 1, 1989

Tax Imposed

§ 20.2010-0 - Table of contents.

§ 20.2010-1 - Unified credit against estate tax; in general.

§ 20.2010-2 - Portability provisions applicable to estate of a decedent survived by a spouse.

§ 20.2010-3 - Portability provisions applicable to the surviving spouse's estate.

§ 20.2010-0T - Table of contents (temporary).

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

§ 20.2001-2 - Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.

§ 20.2010-1T - Unified credit against estate tax; in general (temporary).

§ 20.2002-1 - Liability for payment of tax.

§ 20.2001-2T - Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse (temporary).

§ 20.2010-2T - Portability provisions applicable to estate of a decedent survived by a spouse (temporary).

§ 20.2010-3T - Portability provisions applicable to the surviving spouse's estate (temporary).

Actuarial Tables Applicable Before May 1, 1999

Taxable Estate

§ 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.

§ 20.2056(b)-10T - Effective dates (temporary).

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

§ 20.2051-1 - Definition of taxable estate.

§ 20.2052-1 - Exemption.

§ 20.2055-2T - Transfers not exclusively for charitable purposes (temporary).

§ 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.

§ 20.2055-3 - 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.

§ 20.2056A-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-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.

§ 20.2056A-4T - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust (temporary).

Actuarial Tables Applicable Before June 1, 2023

§ 20.2031-7A - 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.

Estates of Citizens or Residents

General Actuarial Valuations

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

§ 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.

§ 20.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.

§ 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).

Introduction

§ 20.0-1 - Introduction.

§ 20.0-2 - General description of tax.

Procedure and Administration

§ 20.6060-1 - Reporting requirements for tax return preparers.

§ 20.6321 - Statutory provisions; lien for taxes.

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

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

§ 20.6061-1 - Signing of returns and other documents.

§ 20.6071-1 - Time for filing preliminary notice required by § 20.6036-1.

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

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

§ 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.

§ 20.6321-1 - Lien for taxes.

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

§ 20.7101-1 - Form of bonds.

§ 20.6091-2 - Exceptional cases.

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

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

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

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

§ 20.6323-1 - Validity and priority against certain persons.

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

§ 20.6324-1 - Special lien for estate 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.

§ 20.6324A-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.

§ 20.6065-1 - Verification of returns.

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

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

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

§ 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

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

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

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

§ 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

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

§ 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.

§ 20.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

§ 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.

§ 20.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Estates of Nonresidents Not Citizens

§ 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.