Tax Imposed

Sections

• 20.2001-1
  § 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
• 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.
• 20.2002-1
  § 20.2002-1 Liability for payment of tax.
• 20.2010-0
  § 20.2010-0 Table of contents.
• 20.2010-1
  § 20.2010-1 Unified credit against estate tax; in general.
• 20.2010-2
  § 20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse.
• 20.2010-3
  § 20.2010-3 Portability provisions applicable to the surviving spouse's estate.