26 CFR Part 20 - PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

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  2. Estates of Citizens or Residents (§ - )
  5. Gross Estate (§§ 20.2031-0 - 20.2046-1)
    1. § 20.2031-0 Table of contents.
    2. § 20.2031-1 Definition of gross estate; valuation of property.
    3. § 20.2031-2 Valuation of stocks and bonds.
    4. § 20.2031-3 Valuation of interests in businesses.
    5. § 20.2031-4 Valuation of notes.
    6. § 20.2031-5 Valuation of cash on hand or on deposit.
    7. § 20.2031-6 Valuation of household and personal effects.
    8. § 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
    9. § 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
    10. § 20.2031-9 Valuation of other property.
    11. § 20.2032-1 Alternate valuation.
    12. § 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property.
    13. § 20.2032A-4 Method of valuing farm real property.
    14. § 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes.
    15. § 20.2033-1 Property in which the decedent had an interest.
    16. § 20.2034-1 Dower or curtesy interests.
    17. § 20.2036-1 Transfers with retained life estate.
    18. § 20.2037-1 Transfers taking effect at death.
    19. § 20.2038-1 Revocable transfers.
    20. § 20.2039-1 Annuities.
    21. § 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
    22. § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts.
    23. § 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
    24. § 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
    25. § 20.2039-5 Annuities under individual retirement plans.
    26. § 20.2040-1 Joint interests.
    27. § 20.2041-1 Powers of appointment; in general.
    28. § 20.2041-2 Powers of appointment created on or before October 21, 1942.
    29. § 20.2041-3 Powers of appointment created after October 21, 1942.
    30. § 20.2042-1 Proceeds of life insurance.
    31. § 20.2043-1 Transfers for insufficient consideration.
    32. § 20.2044-1 Certain property for which marital deduction was previously allowed.
    33. § 20.2044-2 Effective dates.
    34. § 20.2045-1 Applicability to pre-existing transfers or interests.
    35. § 20.2046-1 Disclaimed property.
  7. Taxable Estate (§§ 20.2051-1 - 20.2056A-13)
    1. § 20.2051-1 Definition of taxable estate.
    2. § 20.2052-1 Exemption.
    3. § 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
    4. § 20.2053-2 Deduction for funeral expenses.
    5. § 20.2053-3 Deduction for expenses of administering estate.
    6. § 20.2053-4 Deduction for claims against the estate.
    7. § 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
    8. § 20.2053-6 Deduction for taxes.
    9. § 20.2053-7 Deduction for unpaid mortgages.
    10. § 20.2053-8 Deduction for expenses in administering property not subject to claims.
    11. § 20.2053-9 Deduction for certain State death taxes.
    12. § 20.2053-10 Deduction for certain foreign death taxes.
    13. § 20.2054-1 Deduction for losses from casualties or theft.
    14. § 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general.
    15. § 20.2055-2 Transfers not exclusively for charitable purposes.
    16. § 20.2055-3 Effect of death taxes and administration expenses.
    17. § 20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
    18. § 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
    19. § 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
    20. § 20.2056-0 Table of contents.
    21. § 20.2056(a)-1 Marital deduction; in general.
    22. § 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
    23. § 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
    24. § 20.2056(b)-2 Marital deduction; interest in unidentified assets.
    25. § 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
    26. § 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
    27. § 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
    28. § 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
    29. § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
    30. § 20.2056(b)-8 Special rule for charitable remainder trusts.
    31. § 20.2056(b)-9 Denial of double deduction.
    32. § 20.2056(b)-10 Effective dates.
    33. § 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
    34. § 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
    35. § 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
    36. § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
    37. § 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
    38. § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
    39. § 20.2056A-0 Table of contents.
    40. § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
    41. § 20.2056A-2 Requirements for qualified domestic trust.
    42. § 20.2056A-3 QDOT election.
    43. § 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
    44. § 20.2056A-5 Imposition of section 2056A estate tax.
    45. § 20.2056A-6 Amount of tax.
    46. § 20.2056A-7 Allowance of prior transfer credit under section 2013.
    47. § 20.2056A-8 Special rules for joint property.
    48. § 20.2056A-9 Designated Filer.
    49. § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
    50. § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
    51. § 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
    52. § 20.2056A-13 Effective dates.
  10. Procedure and Administration (§§ 20.6001-1 - 20.7101-1)
    1. § 20.6001-1 Persons required to keep records and render statements.
    2. § 20.6011-1 General requirement of return, statement, or list.
    3. § 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
    4. § 20.6018-1 Returns.
    5. § 20.6018-2 Returns; person required to file return.
    6. § 20.6018-3 Returns; contents of returns.
    7. § 20.6018-4 Returns; documents to accompany the return.
    8. § 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
    9. § 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
    10. § 20.6060-1 Reporting requirements for tax return preparers.
    11. § 20.6061-1 Signing of returns and other documents.
    12. § 20.6065-1 Verification of returns.
    13. § 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.
    14. § 20.6075-1 Returns; time for filing estate tax return.
    15. § 20.6081-1 Extension of time for filing the return.
    16. § 20.6091-1 Place for filing returns or other documents.
    17. § 20.6091-2 Exceptional cases.
    18. § 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
    19. § 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
    20. § 20.6151-1 Time and place for paying tax shown on the return.
    21. § 20.6161-1 Extension of time for paying tax shown on the return.
    22. § 20.6161-2 Extension of time for paying deficiency in tax.
    23. § 20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
    24. § 20.6165-1 Bonds where time to pay tax or deficiency has been extended.
    25. § 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
    26. § 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
    27. § 20.6166A-2 Definition of an interest in a closely held business.
    28. § 20.6166A-3 Acceleration of payment.
    29. § 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958.
    30. § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
    31. § 20.6314-1 Duplicate receipts for payment of estate taxes.
    32. § 20.6321 Statutory provisions; lien for taxes.
    33. § 20.6321-1 Lien for taxes.
    34. § 20.6323-1 Validity and priority against certain persons.
    35. § 20.6324-1 Special lien for estate tax.
    36. § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
    37. § 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
    38. § 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates.
    39. § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
    40. § 20.6694-1 Section 6694 penalties applicable to tax return preparer.
    41. § 20.6694-2 Penalties for understatement due to an unreasonable position.
    42. § 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
    43. § 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.
    44. § 20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
    45. § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
    46. § 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
    47. § 20.7101-1 Form of bonds.
Authority:
26 U.S.C. 7805.

Section 20.2010-0 also issued under 26 U.S.C. 2010(c)(6).

Section 20.2010-1 also issued under 26 U.S.C. 2001(g)(2) and 26 U.S.C. 2010(c)(6).

Section 20.2010-2 also issued under 26 U.S.C. 2010(c)(6).

Section 20.2010-3 also issued under 26 U.S.C. 2010(c)(6).

Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2).

Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2).

Section 20.6060-1 also issued under 26 U.S.C. 6060(a).

Section 20.6081-1 also issued under 26 U.S.C. 6081(a).

Section 20.6109-1 also issued under 26 U.S.C. 6109(a).

Section 20.6109-2 also issued under 26 U.S.C. 6109(a).

Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h).

Section 20.6695-1 also issued under 26 U.S.C. 6695(b).

Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2).

Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2).

Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2).

Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).

Source:
T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.