Taxable Estate

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 20
8. ›
9. Subject Group Taxable Estate

Sections

• 20.2051-1
  § 20.2051-1 Definition of taxable estate.
• 20.2052-1
  § 20.2052-1 Exemption.
• 20.2053-1
  § 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
• 20.2053-2
  § 20.2053-2 Deduction for funeral expenses.
• 20.2053-3
  § 20.2053-3 Deduction for expenses of administering estate.
• 20.2053-4
  § 20.2053-4 Deduction for claims against the estate.
• 20.2053-5
  § 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
• 20.2053-6
  § 20.2053-6 Deduction for taxes.
• 20.2053-7
  § 20.2053-7 Deduction for unpaid mortgages.
• 20.2053-8
  § 20.2053-8 Deduction for expenses in administering property not subject to claims.
• 20.2053-9
  § 20.2053-9 Deduction for certain State death taxes.
• 20.2053-10
  § 20.2053-10 Deduction for certain foreign death taxes.
• 20.2054-1
  § 20.2054-1 Deduction for losses from casualties or theft.
• 20.2055-1
  § 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general.
• 20.2055-2
  § 20.2055-2 Transfers not exclusively for charitable purposes.
• 20.2055-3
  § 20.2055-3 Effect of death taxes and administration expenses.
• 20.2055-4
  § 20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
• 20.2055-5
  § 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
• 20.2055-6
  § 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
• 20.2056-0
  § 20.2056-0 Table of contents.
• 20.2056(a)-1
  § 20.2056(a)-1 Marital deduction; in general.
• 20.2056(a)-2
  § 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
• 20.2056(b)-1
  § 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
• 20.2056(b)-2
  § 20.2056(b)-2 Marital deduction; interest in unidentified assets.
• 20.2056(b)-3
  § 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
• 20.2056(b)-4
  § 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
• 20.2056(b)-5
  § 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
• 20.2056(b)-6
  § 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
• 20.2056(b)-7
  § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
• 20.2056(b)-8
  § 20.2056(b)-8 Special rule for charitable remainder trusts.
• 20.2056(b)-9
  § 20.2056(b)-9 Denial of double deduction.
• 20.2056(b)-10
  § 20.2056(b)-10 Effective dates.
• 20.2056(c)-1
  § 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
• 20.2056(c)-2
  § 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
• 20.2056(c)-3
  § 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
• 20.2056(d)-1
  § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
• 20.2056(d)-2
  § 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
• 20.2056(d)-3
  § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
• 20.2056A-0
  § 20.2056A-0 Table of contents.
• 20.2056A-1
  § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
• 20.2056A-2
  § 20.2056A-2 Requirements for qualified domestic trust.
• 20.2056A-3
  § 20.2056A-3 QDOT election.
• 20.2056A-4
  § 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
• 20.2056A-5
  § 20.2056A-5 Imposition of section 2056A estate tax.
• 20.2056A-6
  § 20.2056A-6 Amount of tax.
• 20.2056A-7
  § 20.2056A-7 Allowance of prior transfer credit under section 2013.
• 20.2056A-8
  § 20.2056A-8 Special rules for joint property.
• 20.2056A-9
  § 20.2056A-9 Designated Filer.
• 20.2056A-10
  § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
• 20.2056A-11
  § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
• 20.2056A-12
  § 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
• 20.2056A-13
  § 20.2056A-13 Effective dates.