Miscellaneous

Sections

• 20.2202-1
  § 20.2202-1 Missionaries in foreign service.
• 20.2203-1
  § 20.2203-1 Definition of executor.
• 20.2204-1
  § 20.2204-1 Discharge of executor from personal liability.
• 20.2204-2
  § 20.2204-2 Discharge of fiduciary other than executor from personal liability.
• 20.2204-3
  § 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
• 20.2205-1
  § 20.2205-1 Reimbursement out of estate.
• 20.2206-1
  § 20.2206-1 Liability of life insurance beneficiaries.
• 20.2207-1
  § 20.2207-1 Liability of recipient of property over which decedent had power of appointment.
• 20.2207A-1
  § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
• 20.2207A-2
  § 20.2207A-2 Effective date.
• 20.2208-1
  § 20.2208-1 Certain residents of possessions considered citizens of the United States.
• 20.2209-1
  § 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States.