Title 26

PART 20

Part 20 - Estate Tax; Estates Of Decedents Dying After August 16, 1954

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

26:16.0.1.2.19.0.1SUBJGRP 1
   Introduction
26:16.0.1.2.19.0.1.1SECTION 20.0-1
   20.0-1 Introduction.
26:16.0.1.2.19.0.1.2SECTION 20.0-2
   20.0-2 General description of tax.
26:16.0.1.2.19.0.2SUBJGRP 2
   Estates of Citizens or Residents
26:16.0.1.2.19.0.3SUBJGRP 3
   Tax Imposed
26:16.0.1.2.19.0.3.3SECTION 20.2001-1
   20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
26:16.0.1.2.19.0.3.4SECTION 20.2001-2
   20.2001-2 Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
26:16.0.1.2.19.0.3.5SECTION 20.2002-1
   20.2002-1 Liability for payment of tax.
26:16.0.1.2.19.0.3.6SECTION 20.2010-0
   20.2010-0 Table of contents.
26:16.0.1.2.19.0.3.7SECTION 20.2010-1
   20.2010-1 Unified credit against estate tax; in general.
26:16.0.1.2.19.0.3.8SECTION 20.2010-2
   20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse.
26:16.0.1.2.19.0.3.9SECTION 20.2010-3
   20.2010-3 Portability provisions applicable to the surviving spouse's estate.
26:16.0.1.2.19.0.4SUBJGRP 4
   Credits Against Tax
26:16.0.1.2.19.0.4.10SECTION 20.2011-1
   20.2011-1 Credit for State death taxes.
26:16.0.1.2.19.0.4.11SECTION 20.2011-2
   20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
26:16.0.1.2.19.0.4.12SECTION 20.2012-1
   20.2012-1 Credit for gift tax.
26:16.0.1.2.19.0.4.13SECTION 20.2013-1
   20.2013-1 Credit for tax on prior transfers.
26:16.0.1.2.19.0.4.14SECTION 20.2013-2
   20.2013-2 “First limitation”.
26:16.0.1.2.19.0.4.15SECTION 20.2013-3
   20.2013-3 “Second limitation”.
26:16.0.1.2.19.0.4.16SECTION 20.2013-4
   20.2013-4 Valuation of property transferred.
26:16.0.1.2.19.0.4.17SECTION 20.2013-5
   20.2013-5 “Property” and “transfer” defined.
26:16.0.1.2.19.0.4.18SECTION 20.2013-6
   20.2013-6 Examples.
26:16.0.1.2.19.0.4.19SECTION 20.2014-1
   20.2014-1 Credit for foreign death taxes.
26:16.0.1.2.19.0.4.20SECTION 20.2014-2
   20.2014-2 “First limitation”.
26:16.0.1.2.19.0.4.21SECTION 20.2014-3
   20.2014-3 “Second limitation”.
26:16.0.1.2.19.0.4.22SECTION 20.2014-4
   20.2014-4 Application of credit in cases involving a death tax convention.
26:16.0.1.2.19.0.4.23SECTION 20.2014-5
   20.2014-5 Proof of credit.
26:16.0.1.2.19.0.4.24SECTION 20.2014-6
   20.2014-6 Period of limitations on credit.
26:16.0.1.2.19.0.4.25SECTION 20.2014-7
   20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
26:16.0.1.2.19.0.4.26SECTION 20.2015-1
   20.2015-1 Credit for death taxes on remainders.
26:16.0.1.2.19.0.4.27SECTION 20.2016-1
   20.2016-1 Recovery of death taxes claimed as credit.
26:16.0.1.2.19.0.5SUBJGRP 5
   Gross Estate
26:16.0.1.2.19.0.5.28SECTION 20.2031-0
   20.2031-0 Table of contents.
26:16.0.1.2.19.0.5.29SECTION 20.2031-1
   20.2031-1 Definition of gross estate; valuation of property.
26:16.0.1.2.19.0.5.30SECTION 20.2031-2
   20.2031-2 Valuation of stocks and bonds.
26:16.0.1.2.19.0.5.31SECTION 20.2031-3
   20.2031-3 Valuation of interests in businesses.
26:16.0.1.2.19.0.5.32SECTION 20.2031-4
   20.2031-4 Valuation of notes.
26:16.0.1.2.19.0.5.33SECTION 20.2031-5
   20.2031-5 Valuation of cash on hand or on deposit.
26:16.0.1.2.19.0.5.34SECTION 20.2031-6
   20.2031-6 Valuation of household and personal effects.
26:16.0.1.2.19.0.5.35SECTION 20.2031-7
   20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
26:16.0.1.2.19.0.5.36SECTION 20.2031-8
   20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
26:16.0.1.2.19.0.5.37SECTION 20.2031-9
   20.2031-9 Valuation of other property.
26:16.0.1.2.19.0.5.38SECTION 20.2032-1
   20.2032-1 Alternate valuation.
26:16.0.1.2.19.0.5.39SECTION 20.2032-1T
   20.2032-1T Alternate valuation (temporary).
26:16.0.1.2.19.0.5.40SECTION 20.2032A-3
   20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property.
26:16.0.1.2.19.0.5.41SECTION 20.2032A-4
   20.2032A-4 Method of valuing farm real property.
26:16.0.1.2.19.0.5.42SECTION 20.2032A-8
   20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes.
26:16.0.1.2.19.0.5.43SECTION 20.2033-1
   20.2033-1 Property in which the decedent had an interest.
26:16.0.1.2.19.0.5.44SECTION 20.2034-1
   20.2034-1 Dower or curtesy interests.
26:16.0.1.2.19.0.5.45SECTION 20.2036-1
   20.2036-1 Transfers with retained life estate.
26:16.0.1.2.19.0.5.46SECTION 20.2037-1
   20.2037-1 Transfers taking effect at death.
26:16.0.1.2.19.0.5.47SECTION 20.2038-1
   20.2038-1 Revocable transfers.
26:16.0.1.2.19.0.5.48SECTION 20.2039-1
   20.2039-1 Annuities.
26:16.0.1.2.19.0.5.49SECTION 20.2039-1T
   20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
26:16.0.1.2.19.0.5.50SECTION 20.2039-2
   20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts.
26:16.0.1.2.19.0.5.51SECTION 20.2039-3
   20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
26:16.0.1.2.19.0.5.52SECTION 20.2039-4
   20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
26:16.0.1.2.19.0.5.53SECTION 20.2039-5
   20.2039-5 Annuities under individual retirement plans.
26:16.0.1.2.19.0.5.54SECTION 20.2040-1
   20.2040-1 Joint interests.
26:16.0.1.2.19.0.5.55SECTION 20.2041-1
   20.2041-1 Powers of appointment; in general.
26:16.0.1.2.19.0.5.56SECTION 20.2041-2
   20.2041-2 Powers of appointment created on or before October 21, 1942.
26:16.0.1.2.19.0.5.57SECTION 20.2041-3
   20.2041-3 Powers of appointment created after October 21, 1942.
26:16.0.1.2.19.0.5.58SECTION 20.2042-1
   20.2042-1 Proceeds of life insurance.
26:16.0.1.2.19.0.5.59SECTION 20.2043-1
   20.2043-1 Transfers for insufficient consideration.
26:16.0.1.2.19.0.5.60SECTION 20.2044-1
   20.2044-1 Certain property for which marital deduction was previously allowed.
26:16.0.1.2.19.0.5.61SECTION 20.2044-2
   20.2044-2 Effective dates.
26:16.0.1.2.19.0.5.62SECTION 20.2045-1
   20.2045-1 Applicability to pre-existing transfers or interests.
26:16.0.1.2.19.0.5.63SECTION 20.2046-1
   20.2046-1 Disclaimed property.
26:16.0.1.2.19.0.6SUBJGRP 6
   Actuarial Tables Applicable Before May 1, 2009
26:16.0.1.2.19.0.6.64SECTION 20.2031-7A
   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, 2009.
26:16.0.1.2.19.0.7SUBJGRP 7
   Taxable Estate
26:16.0.1.2.19.0.7.65SECTION 20.2051-1
   20.2051-1 Definition of taxable estate.
26:16.0.1.2.19.0.7.66SECTION 20.2052-1
   20.2052-1 Exemption.
26:16.0.1.2.19.0.7.67SECTION 20.2053-1
   20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
26:16.0.1.2.19.0.7.68SECTION 20.2053-2
   20.2053-2 Deduction for funeral expenses.
26:16.0.1.2.19.0.7.69SECTION 20.2053-3
   20.2053-3 Deduction for expenses of administering estate.
26:16.0.1.2.19.0.7.70SECTION 20.2053-4
   20.2053-4 Deduction for claims against the estate.
26:16.0.1.2.19.0.7.71SECTION 20.2053-5
   20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
26:16.0.1.2.19.0.7.72SECTION 20.2053-6
   20.2053-6 Deduction for taxes.
26:16.0.1.2.19.0.7.73SECTION 20.2053-7
   20.2053-7 Deduction for unpaid mortgages.
26:16.0.1.2.19.0.7.74SECTION 20.2053-8
   20.2053-8 Deduction for expenses in administering property not subject to claims.
26:16.0.1.2.19.0.7.75SECTION 20.2053-9
   20.2053-9 Deduction for certain State death taxes.
26:16.0.1.2.19.0.7.76SECTION 20.2053-10
   20.2053-10 Deduction for certain foreign death taxes.
26:16.0.1.2.19.0.7.77SECTION 20.2054-1
   20.2054-1 Deduction for losses from casualties or theft.
26:16.0.1.2.19.0.7.78SECTION 20.2055-1
   20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general.
26:16.0.1.2.19.0.7.79SECTION 20.2055-2
   20.2055-2 Transfers not exclusively for charitable purposes.
26:16.0.1.2.19.0.7.80SECTION 20.2055-3
   20.2055-3 Effect of death taxes and administration expenses.
26:16.0.1.2.19.0.7.81SECTION 20.2055-4
   20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
26:16.0.1.2.19.0.7.82SECTION 20.2055-5
   20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
26:16.0.1.2.19.0.7.83SECTION 20.2055-6
   20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
26:16.0.1.2.19.0.7.84SECTION 20.2056-0
   20.2056-0 Table of contents.
26:16.0.1.2.19.0.7.85SECTION 20.2056(a)-1
   20.2056(a)-1 Marital deduction; in general.
26:16.0.1.2.19.0.7.86SECTION 20.2056(a)-2
   20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
26:16.0.1.2.19.0.7.87SECTION 20.2056(b)-1
   20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
26:16.0.1.2.19.0.7.88SECTION 20.2056(b)-2
   20.2056(b)-2 Marital deduction; interest in unidentified assets.
26:16.0.1.2.19.0.7.89SECTION 20.2056(b)-3
   20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
26:16.0.1.2.19.0.7.90SECTION 20.2056(b)-4
   20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
26:16.0.1.2.19.0.7.91SECTION 20.2056(b)-5
   20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
26:16.0.1.2.19.0.7.92SECTION 20.2056(b)-6
   20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
26:16.0.1.2.19.0.7.93SECTION 20.2056(b)-7
   20.2056(b)-7 Election with respect to life estate for surviving spouse.
26:16.0.1.2.19.0.7.94SECTION 20.2056(b)-8
   20.2056(b)-8 Special rule for charitable remainder trusts.
26:16.0.1.2.19.0.7.95SECTION 20.2056(b)-9
   20.2056(b)-9 Denial of double deduction.
26:16.0.1.2.19.0.7.96SECTION 20.2056(b)-10
   20.2056(b)-10 Effective dates.
26:16.0.1.2.19.0.7.97SECTION 20.2056(c)-1
   20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
26:16.0.1.2.19.0.7.98SECTION 20.2056(c)-2
   20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
26:16.0.1.2.19.0.7.99SECTION 20.2056(c)-3
   20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
26:16.0.1.2.19.0.7.100SECTION 20.2056(d)-1
   20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
26:16.0.1.2.19.0.7.101SECTION 20.2056(d)-2
   20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
26:16.0.1.2.19.0.7.102SECTION 20.2056(d)-3
   20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
26:16.0.1.2.19.0.7.103SECTION 20.2056A-0
   20.2056A-0 Table of contents.
26:16.0.1.2.19.0.7.104SECTION 20.2056A-1
   20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
26:16.0.1.2.19.0.7.105SECTION 20.2056A-2
   20.2056A-2 Requirements for qualified domestic trust.
26:16.0.1.2.19.0.7.106SECTION 20.2056A-3
   20.2056A-3 QDOT election.
26:16.0.1.2.19.0.7.107SECTION 20.2056A-4
   20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
26:16.0.1.2.19.0.7.108SECTION 20.2056A-5
   20.2056A-5 Imposition of section 2056A estate tax.
26:16.0.1.2.19.0.7.109SECTION 20.2056A-6
   20.2056A-6 Amount of tax.
26:16.0.1.2.19.0.7.110SECTION 20.2056A-7
   20.2056A-7 Allowance of prior transfer credit under section 2013.
26:16.0.1.2.19.0.7.111SECTION 20.2056A-8
   20.2056A-8 Special rules for joint property.
26:16.0.1.2.19.0.7.112SECTION 20.2056A-9
   20.2056A-9 Designated Filer.
26:16.0.1.2.19.0.7.113SECTION 20.2056A-10
   20.2056A-10 Surviving spouse becomes citizen after QDOT established.
26:16.0.1.2.19.0.7.114SECTION 20.2056A-11
   20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
26:16.0.1.2.19.0.7.115SECTION 20.2056A-12
   20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
26:16.0.1.2.19.0.7.116SECTION 20.2056A-13
   20.2056A-13 Effective dates.
26:16.0.1.2.19.0.8SUBJGRP 8
   Estates of Nonresidents Not Citizens
26:16.0.1.2.19.0.8.117SECTION 20.2101-1
   20.2101-1 Estates of nonresidents not citizens; tax imposed.
26:16.0.1.2.19.0.8.118SECTION 20.2102-1
   20.2102-1 Estates of nonresidents not citizens; credits against tax.
26:16.0.1.2.19.0.8.119SECTION 20.2103-1
   20.2103-1 Estates of nonresidents not citizens; “entire gross estate”.
26:16.0.1.2.19.0.8.120SECTION 20.2104-1
   20.2104-1 Estates of nonresidents not citizens; property within the United States.
26:16.0.1.2.19.0.8.121SECTION 20.2105-1
   20.2105-1 Estates of nonresidents not citizens; property without the United States.
26:16.0.1.2.19.0.8.122SECTION 20.2106-1
   20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general.
26:16.0.1.2.19.0.8.123SECTION 20.2106-2
   20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
26:16.0.1.2.19.0.8.124SECTION 20.2107-1
   20.2107-1 Expatriation to avoid tax.
26:16.0.1.2.19.0.9SUBJGRP 9
   Miscellaneous
26:16.0.1.2.19.0.9.125SECTION 20.2202-1
   20.2202-1 Missionaries in foreign service.
26:16.0.1.2.19.0.9.126SECTION 20.2203-1
   20.2203-1 Definition of executor.
26:16.0.1.2.19.0.9.127SECTION 20.2204-1
   20.2204-1 Discharge of executor from personal liability.
26:16.0.1.2.19.0.9.128SECTION 20.2204-2
   20.2204-2 Discharge of fiduciary other than executor from personal liability.
26:16.0.1.2.19.0.9.129SECTION 20.2204-3
   20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
26:16.0.1.2.19.0.9.130SECTION 20.2205-1
   20.2205-1 Reimbursement out of estate.
26:16.0.1.2.19.0.9.131SECTION 20.2206-1
   20.2206-1 Liability of life insurance beneficiaries.
26:16.0.1.2.19.0.9.132SECTION 20.2207-1
   20.2207-1 Liability of recipient of property over which decedent had power of appointment.
26:16.0.1.2.19.0.9.133SECTION 20.2207A-1
   20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
26:16.0.1.2.19.0.9.134SECTION 20.2207A-2
   20.2207A-2 Effective date.
26:16.0.1.2.19.0.9.135SECTION 20.2208-1
   20.2208-1 Certain residents of possessions considered citizens of the United States.
26:16.0.1.2.19.0.9.136SECTION 20.2209-1
   20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States.
26:16.0.1.2.19.0.10SUBJGRP 10
   Procedure and Administration
26:16.0.1.2.19.0.10.137SECTION 20.6001-1
   20.6001-1 Persons required to keep records and render statements.
26:16.0.1.2.19.0.10.138SECTION 20.6011-1
   20.6011-1 General requirement of return, statement, or list.
26:16.0.1.2.19.0.10.139SECTION 20.6011-4
   20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:16.0.1.2.19.0.10.140SECTION 20.6018-1
   20.6018-1 Returns.
26:16.0.1.2.19.0.10.141SECTION 20.6018-2
   20.6018-2 Returns; person required to file return.
26:16.0.1.2.19.0.10.142SECTION 20.6018-3
   20.6018-3 Returns; contents of returns.
26:16.0.1.2.19.0.10.143SECTION 20.6018-4
   20.6018-4 Returns; documents to accompany the return.
26:16.0.1.2.19.0.10.144SECTION 20.6036-1
   20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
26:16.0.1.2.19.0.10.145SECTION 20.6036-2
   20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
26:16.0.1.2.19.0.10.146SECTION 20.6060-1
   20.6060-1 Reporting requirements for tax return preparers.
26:16.0.1.2.19.0.10.147SECTION 20.6061-1
   20.6061-1 Signing of returns and other documents.
26:16.0.1.2.19.0.10.148SECTION 20.6065-1
   20.6065-1 Verification of returns.
26:16.0.1.2.19.0.10.149SECTION 20.6071-1
   20.6071-1 Time for filing preliminary notice required by § 20.6036-1.
26:16.0.1.2.19.0.10.150SECTION 20.6075-1
   20.6075-1 Returns; time for filing estate tax return.
26:16.0.1.2.19.0.10.151SECTION 20.6081-1
   20.6081-1 Extension of time for filing the return.
26:16.0.1.2.19.0.10.152SECTION 20.6091-1
   20.6091-1 Place for filing returns or other documents.
26:16.0.1.2.19.0.10.153SECTION 20.6091-2
   20.6091-2 Exceptional cases.
26:16.0.1.2.19.0.10.154SECTION 20.6107-1
   20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:16.0.1.2.19.0.10.155SECTION 20.6109-1
   20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:16.0.1.2.19.0.10.156SECTION 20.6151-1
   20.6151-1 Time and place for paying tax shown on the return.
26:16.0.1.2.19.0.10.157SECTION 20.6161-1
   20.6161-1 Extension of time for paying tax shown on the return.
26:16.0.1.2.19.0.10.158SECTION 20.6161-2
   20.6161-2 Extension of time for paying deficiency in tax.
26:16.0.1.2.19.0.10.159SECTION 20.6163-1
   20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
26:16.0.1.2.19.0.10.160SECTION 20.6165-1
   20.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:16.0.1.2.19.0.10.161SECTION 20.6166-1
   20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
26:16.0.1.2.19.0.10.162SECTION 20.6166A-1
   20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
26:16.0.1.2.19.0.10.163SECTION 20.6166A-2
   20.6166A-2 Definition of an interest in a closely held business.
26:16.0.1.2.19.0.10.164SECTION 20.6166A-3
   20.6166A-3 Acceleration of payment.
26:16.0.1.2.19.0.10.165SECTION 20.6166A-4
   20.6166A-4 Special rules applicable where due date of return was before September 3, 1958.
26:16.0.1.2.19.0.10.166SECTION 20.6302-1
   20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
26:16.0.1.2.19.0.10.167SECTION 20.6314-1
   20.6314-1 Duplicate receipts for payment of estate taxes.
26:16.0.1.2.19.0.10.168SECTION 20.6321
   20.6321 Statutory provisions; lien for taxes.
26:16.0.1.2.19.0.10.169SECTION 20.6321-1
   20.6321-1 Lien for taxes.
26:16.0.1.2.19.0.10.170SECTION 20.6323-1
   20.6323-1 Validity and priority against certain persons.
26:16.0.1.2.19.0.10.171SECTION 20.6324-1
   20.6324-1 Special lien for estate tax.
26:16.0.1.2.19.0.10.172SECTION 20.6324A-1
   20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
26:16.0.1.2.19.0.10.173SECTION 20.6324B-1
   20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
26:16.0.1.2.19.0.10.174SECTION 20.6325-1
   20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates.
26:16.0.1.2.19.0.10.175SECTION 20.6601-1
   20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
26:16.0.1.2.19.0.10.176SECTION 20.6694-1
   20.6694-1 Section 6694 penalties applicable to tax return preparer.
26:16.0.1.2.19.0.10.177SECTION 20.6694-2
   20.6694-2 Penalties for understatement due to an unreasonable position.
26:16.0.1.2.19.0.10.178SECTION 20.6694-3
   20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:16.0.1.2.19.0.10.179SECTION 20.6694-4
   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.
26:16.0.1.2.19.0.10.180SECTION 20.6695-1
   20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:16.0.1.2.19.0.10.181SECTION 20.6696-1
   20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
26:16.0.1.2.19.0.10.182SECTION 20.6905-1
   20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
26:16.0.1.2.19.0.10.183SECTION 20.7101-1
   20.7101-1 Form of bonds.
26:16.0.1.2.19.0.11SUBJGRP 11
   General Actuarial Valuations
26:16.0.1.2.19.0.11.184SECTION 20.7520-1
   20.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
26:16.0.1.2.19.0.11.185SECTION 20.7520-2
   20.7520-2 Valuation of charitable interests.
26:16.0.1.2.19.0.11.186SECTION 20.7520-3
   20.7520-3 Limitation on the application of section 7520.
26:16.0.1.2.19.0.11.187SECTION 20.7520-4
   20.7520-4 Transitional rules.
26:16.0.1.2.19.0.11.188SECTION 20.7701-1
   20.7701-1 Tax return preparer.
26:16.0.1.2.19.0.11.189SECTION 20.7701-2
   20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.