Sections
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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.