Credits Against Tax

Sections

• 20.2011-1
  § 20.2011-1 Credit for State death taxes.
• 20.2011-2
  § 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
• 20.2012-1
  § 20.2012-1 Credit for gift tax.
• 20.2013-1
  § 20.2013-1 Credit for tax on prior transfers.
• 20.2013-2
  § 20.2013-2 “First limitation”.
• 20.2013-3
  § 20.2013-3 “Second limitation”.
• 20.2013-4
  § 20.2013-4 Valuation of property transferred.
• 20.2013-5
  § 20.2013-5 “Property” and “transfer” defined.
• 20.2013-6
  § 20.2013-6 Examples.
• 20.2014-1
  § 20.2014-1 Credit for foreign death taxes.
• 20.2014-2
  § 20.2014-2 “First limitation”.
• 20.2014-3
  § 20.2014-3 “Second limitation”.
• 20.2014-4
  § 20.2014-4 Application of credit in cases involving a death tax convention.
• 20.2014-5
  § 20.2014-5 Proof of credit.
• 20.2014-6
  § 20.2014-6 Period of limitations on credit.
• 20.2014-7
  § 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
• 20.2015-1
  § 20.2015-1 Credit for death taxes on remainders.
• 20.2016-1
  § 20.2016-1 Recovery of death taxes claimed as credit.