Sections
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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.