Federal Estate & Gift Tax Regulations

 

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER B--ESTATE AND GIFT TAXES

 

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

[Data is current as of February 15, 2008]

§20.0-1

Introduction.

§20.0-2

General description of tax.

§20.2001-1

Valuation of adjusted taxable gifts and section 2701(d) taxable events.

§20.2002-1

Liability for payment of 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.

§20.2031-0

Table of contents.

§20.2031-1

Definition of gross estate; valuation of property.

§20.2031-2

Valuation of stocks and bonds.

§20.2031-3

Valuation of interests in businesses.

§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.

§20.2032-1

Alternate valuation.

§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.

§20.2034-1

Dower or curtesy interests.

§20.2036-1

Transfers with retained life estate.

§20.2037-1

Transfers taking effect at death.

§20.2038-1

Revocable transfers.

§20.2039-1

Annuities.

§20.2039-1t

Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).

§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.

§20.2040-1

Joint interests.

§20.2041-1

Powers of appointment; in general.

§20.2041-2

Powers of appointment created on or before October 21, 1942.

§20.2041-3

Powers of appointment created after October 21, 1942.

§20.2042-1

Proceeds of life insurance.

§20.2043-1

Transfers for insufficient consideration.

§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.

§20.2046-1

Disclaimed property.

§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.

§20.2051-1

Definition of taxable estate.

§20.2052-1

Exemption.

§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; in general.

§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.

§20.2056(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.

§20.2056a-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.

§20.2101-1

Estates of nonresidents not citizens; tax imposed.