Subjgrp 3. Tax Imposed

• § 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.
• § 20.2002-1 - Liability for payment of tax.
• § 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.