Subjgrp 9. Miscellaneous
- § 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.