Part 20. PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Introduction
Estates of Citizens or Residents
Tax Imposed
Credits Against Tax
Gross Estate
Actuarial Tables Applicable Before June 1, 2023
Taxable Estate
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SECTION § 20.2056(d)–2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
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SECTION § 20.2056(d)–3 - Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
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SECTION § 20.2056A–0 - Table of contents.
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SECTION § 20.2056A–1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
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SECTION § 20.2056A–2 - Requirements for qualified domestic trust.
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SECTION § 20.2056A–3 - QDOT election.
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SECTION § 20.2056A–4 - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
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SECTION § 20.2056A–5 - Imposition of section 2056A estate tax.
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SECTION § 20.2056A–6 - Amount of tax.
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SECTION § 20.2056A–7 - Allowance of prior transfer credit under section 2013.
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SECTION § 20.2056A–8 - Special rules for joint property.
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SECTION § 20.2056A–9 - Designated Filer.
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SECTION § 20.2056A–10 - Surviving spouse becomes citizen after QDOT established.
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SECTION § 20.2056A–11 - Filing requirements and payment of the section 2056A estate tax.
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SECTION § 20.2056A–12 - Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
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SECTION § 20.2056A–13 - Effective dates.
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SECTION § 20.2051–1 - Definition of taxable estate.
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SECTION § 20.2052–1 - Exemption.
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SECTION § 20.2053–1 - Deductions for expenses, indebtedness, and taxes; in general.
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SECTION § 20.2053–2 - Deduction for funeral expenses.
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SECTION § 20.2053–3 - Deduction for expenses of administering estate.
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SECTION § 20.2053–4 - Deduction for claims against the estate.
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SECTION § 20.2053–5 - Deductions for charitable, etc., pledges or subscriptions.
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SECTION § 20.2053–6 - Deduction for taxes.
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SECTION § 20.2053–7 - Deduction for unpaid mortgages.
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SECTION § 20.2053–8 - Deduction for expenses in administering property not subject to claims.
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SECTION § 20.2053–9 - Deduction for certain State death taxes.
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SECTION § 20.2053–10 - Deduction for certain foreign death taxes.
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SECTION § 20.2054–1 - Deduction for losses from casualties or theft.
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SECTION § 20.2055–1 - Deduction for transfers for public, charitable, and religious uses; in general.
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SECTION § 20.2055–2 - Transfers not exclusively for charitable purposes.
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SECTION § 20.2055–3 - Effect of death taxes and administration expenses.
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SECTION § 20.2055–4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
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SECTION § 20.2055–5 - Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
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SECTION § 20.2055–6 - Disallowance of double deduction in the case of qualified terminable interest property.
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SECTION § 20.2056–0 - Table of contents.
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SECTION § 20.2056(a)–1 - Marital deduction; in general.
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SECTION § 20.2056(a)–2 - Marital deduction; “deductible interests” and “nondeductible interests”.
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SECTION § 20.2056(b)–1 - Marital deduction; limitation in case of life estate or other “terminable interest”.
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SECTION § 20.2056(b)–2 - Marital deduction; interest in unidentified assets.
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SECTION § 20.2056(b)–3 - Marital deduction; interest of spouse conditioned on survival for limited period.
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SECTION § 20.2056(b)–4 - Marital deduction; valuation of interest passing to surviving spouse.
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SECTION § 20.2056(b)–5 - Marital deduction; life estate with power of appointment in surviving spouse.
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SECTION § 20.2056(b)–6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
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SECTION § 20.2056(b)–7 - Election with respect to life estate for surviving spouse.
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SECTION § 20.2056(b)–8 - Special rule for charitable remainder trusts.
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SECTION § 20.2056(b)–9 - Denial of double deduction.
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SECTION § 20.2056(b)–10 - Effective dates.
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SECTION § 20.2056(c)–1 - Marital deduction; definition of “passed from the decedent.”
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SECTION § 20.2056(c)–2 - Marital deduction; definition of “passed from the decedent to his surviving spouse.”
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SECTION § 20.2056(c)–3 - Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
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SECTION § 20.2056(d)–1 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
Estates of Nonresidents Not Citizens
Miscellaneous
Procedure and Administration
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SECTION § 20.6001–1 - Persons required to keep records and render statements.
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SECTION § 20.6011–1 - General requirement of return, statement, or list.
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SECTION § 20.6011–4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
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SECTION § 20.6018–1 - Returns.
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SECTION § 20.6018–2 - Returns; person required to file return.
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SECTION § 20.6018–3 - Returns; contents of returns.
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SECTION § 20.6018–4 - Returns; documents to accompany the return.
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SECTION § 20.6036–1 - Notice of qualification as executor of estate of decedent dying before 1971.
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SECTION § 20.6036–2 - Notice of qualification as executor of estate of decedent dying after 1970.
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SECTION § 20.6060–1 - Reporting requirements for tax return preparers.
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SECTION § 20.6061–1 - Signing of returns and other documents.
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SECTION § 20.6065–1 - Verification of returns.
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SECTION § 20.6071–1 - Time for filing preliminary notice required by § 20.6036–1.
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SECTION § 20.6075–1 - Returns; time for filing estate tax return.
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SECTION § 20.6081–1 - Extension of time for filing the return.
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SECTION § 20.6091–1 - Place for filing returns or other documents.
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SECTION § 20.6091–2 - Exceptional cases.
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SECTION § 20.6107–1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
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SECTION § 20.6109–1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
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SECTION § 20.6151–1 - Time and place for paying tax shown on the return.
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SECTION § 20.6161–1 - Extension of time for paying tax shown on the return.
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SECTION § 20.6161–2 - Extension of time for paying deficiency in tax.
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SECTION § 20.6163–1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
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SECTION § 20.6165–1 - Bonds where time to pay tax or deficiency has been extended.
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SECTION § 20.6166–1 - Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
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SECTION § 20.6166A–1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
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SECTION § 20.6166A–2 - Definition of an interest in a closely held business.
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SECTION § 20.6166A–3 - Acceleration of payment.
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SECTION § 20.6166A–4 - Special rules applicable where due date of return was before September 3, 1958.
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SECTION § 20.6302–1 - Voluntary payments of estate taxes by electronic funds transfer.
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SECTION § 20.6314–1 - Duplicate receipts for payment of estate taxes.
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SECTION § 20.6321 - Statutory provisions; lien for taxes.
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SECTION § 20.6321–1 - Lien for taxes.
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SECTION § 20.6323–1 - Validity and priority against certain persons.
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SECTION § 20.6324–1 - Special lien for estate tax.
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SECTION § 20.6324A–1 - Special lien for estate tax deferred under section 6166 or 6166A.
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SECTION § 20.6324B–1 - Special lien for additional estate tax attributable to farm, etc., valuation.
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SECTION § 20.6325–1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.
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SECTION § 20.6601–1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
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SECTION § 20.6694–1 - Section 6694 penalties applicable to tax return preparer.
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SECTION § 20.6694–2 - Penalties for understatement due to an unreasonable position.
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SECTION § 20.6694–3 - Penalty for understatement due to willful, reckless, or intentional conduct.
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SECTION § 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.
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SECTION § 20.6695–1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
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SECTION § 20.6696–1 - Claims for credit or refund by tax return preparers or appraisers.
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SECTION § 20.6905–1 - Discharge of executor from personal liability for decedent's income and gift taxes.
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SECTION § 20.7101–1 - Form of bonds.
General Actuarial Valuations