| 26:16.0.1.2.19 | PART 20
| PART 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 | |
| 26:16.0.1.2.19.0.1 | SUBJGRP 1
| Introduction | |
| 26:16.0.1.2.19.0.1.1 | SECTION 20.0-1
| 20.0-1 Introduction. | |
| 26:16.0.1.2.19.0.1.2 | SECTION 20.0-2
| 20.0-2 General description of tax. | |
| 26:16.0.1.2.19.0.2 | SUBJGRP 2
| Estates of Citizens or Residents | |
| 26:16.0.1.2.19.0.3 | SUBJGRP 3
| Tax Imposed | |
| 26:16.0.1.2.19.0.3.3 | SECTION 20.2001-1
| 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events. | |
| 26:16.0.1.2.19.0.3.4 | SECTION 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. | |
| 26:16.0.1.2.19.0.3.5 | SECTION 20.2002-1
| 20.2002-1 Liability for payment of tax. | |
| 26:16.0.1.2.19.0.3.6 | SECTION 20.2010-0
| 20.2010-0 Table of contents. | |
| 26:16.0.1.2.19.0.3.7 | SECTION 20.2010-1
| 20.2010-1 Unified credit against estate tax; in general. | |
| 26:16.0.1.2.19.0.3.8 | SECTION 20.2010-2
| 20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse. | |
| 26:16.0.1.2.19.0.3.9 | SECTION 20.2010-3
| 20.2010-3 Portability provisions applicable to the surviving spouse's estate. | |
| 26:16.0.1.2.19.0.4 | SUBJGRP 4
| Credits Against Tax | |
| 26:16.0.1.2.19.0.4.10 | SECTION 20.2011-1
| 20.2011-1 Credit for State death taxes. | |
| 26:16.0.1.2.19.0.4.11 | SECTION 20.2011-2
| 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d). | |
| 26:16.0.1.2.19.0.4.12 | SECTION 20.2012-1
| 20.2012-1 Credit for gift tax. | |
| 26:16.0.1.2.19.0.4.13 | SECTION 20.2013-1
| 20.2013-1 Credit for tax on prior transfers. | |
| 26:16.0.1.2.19.0.4.14 | SECTION 20.2013-2
| 20.2013-2 “First limitation”. | |
| 26:16.0.1.2.19.0.4.15 | SECTION 20.2013-3
| 20.2013-3 “Second limitation”. | |
| 26:16.0.1.2.19.0.4.16 | SECTION 20.2013-4
| 20.2013-4 Valuation of property transferred. | |
| 26:16.0.1.2.19.0.4.17 | SECTION 20.2013-5
| 20.2013-5 “Property” and “transfer” defined. | |
| 26:16.0.1.2.19.0.4.18 | SECTION 20.2013-6
| 20.2013-6 Examples. | |
| 26:16.0.1.2.19.0.4.19 | SECTION 20.2014-1
| 20.2014-1 Credit for foreign death taxes. | |
| 26:16.0.1.2.19.0.4.20 | SECTION 20.2014-2
| 20.2014-2 “First limitation”. | |
| 26:16.0.1.2.19.0.4.21 | SECTION 20.2014-3
| 20.2014-3 “Second limitation”. | |
| 26:16.0.1.2.19.0.4.22 | SECTION 20.2014-4
| 20.2014-4 Application of credit in cases involving a death tax convention. | |
| 26:16.0.1.2.19.0.4.23 | SECTION 20.2014-5
| 20.2014-5 Proof of credit. | |
| 26:16.0.1.2.19.0.4.24 | SECTION 20.2014-6
| 20.2014-6 Period of limitations on credit. | |
| 26:16.0.1.2.19.0.4.25 | SECTION 20.2014-7
| 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). | |
| 26:16.0.1.2.19.0.4.26 | SECTION 20.2015-1
| 20.2015-1 Credit for death taxes on remainders. | |
| 26:16.0.1.2.19.0.4.27 | SECTION 20.2016-1
| 20.2016-1 Recovery of death taxes claimed as credit. | |
| 26:16.0.1.2.19.0.5 | SUBJGRP 5
| Gross Estate | |
| 26:16.0.1.2.19.0.5.28 | SECTION 20.2031-0
| 20.2031-0 Table of contents. | |
| 26:16.0.1.2.19.0.5.29 | SECTION 20.2031-1
| 20.2031-1 Definition of gross estate; valuation of property. | |
| 26:16.0.1.2.19.0.5.30 | SECTION 20.2031-2
| 20.2031-2 Valuation of stocks and bonds. | |
| 26:16.0.1.2.19.0.5.31 | SECTION 20.2031-3
| 20.2031-3 Valuation of interests in businesses. | |
| 26:16.0.1.2.19.0.5.32 | SECTION 20.2031-4
| 20.2031-4 Valuation of notes. | |
| 26:16.0.1.2.19.0.5.33 | SECTION 20.2031-5
| 20.2031-5 Valuation of cash on hand or on deposit. | |
| 26:16.0.1.2.19.0.5.34 | SECTION 20.2031-6
| 20.2031-6 Valuation of household and personal effects. | |
| 26:16.0.1.2.19.0.5.35 | SECTION 20.2031-7
| 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests. | |
| 26:16.0.1.2.19.0.5.36 | SECTION 20.2031-8
| 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. | |
| 26:16.0.1.2.19.0.5.37 | SECTION 20.2031-9
| 20.2031-9 Valuation of other property. | |
| 26:16.0.1.2.19.0.5.38 | SECTION 20.2032-1
| 20.2032-1 Alternate valuation. | |
| 26:16.0.1.2.19.0.5.39 | SECTION 20.2032-1T
| 20.2032-1T Alternate valuation (temporary). | |
| 26:16.0.1.2.19.0.5.40 | SECTION 20.2032A-3
| 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property. | |
| 26:16.0.1.2.19.0.5.41 | SECTION 20.2032A-4
| 20.2032A-4 Method of valuing farm real property. | |
| 26:16.0.1.2.19.0.5.42 | SECTION 20.2032A-8
| 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes. | |
| 26:16.0.1.2.19.0.5.43 | SECTION 20.2033-1
| 20.2033-1 Property in which the decedent had an interest. | |
| 26:16.0.1.2.19.0.5.44 | SECTION 20.2034-1
| 20.2034-1 Dower or curtesy interests. | |
| 26:16.0.1.2.19.0.5.45 | SECTION 20.2036-1
| 20.2036-1 Transfers with retained life estate. | |
| 26:16.0.1.2.19.0.5.46 | SECTION 20.2037-1
| 20.2037-1 Transfers taking effect at death. | |
| 26:16.0.1.2.19.0.5.47 | SECTION 20.2038-1
| 20.2038-1 Revocable transfers. | |
| 26:16.0.1.2.19.0.5.48 | SECTION 20.2039-1
| 20.2039-1 Annuities. | |
| 26:16.0.1.2.19.0.5.49 | SECTION 20.2039-1T
| 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary). | |
| 26:16.0.1.2.19.0.5.50 | SECTION 20.2039-2
| 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts. | |
| 26:16.0.1.2.19.0.5.51 | SECTION 20.2039-3
| 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979. | |
| 26:16.0.1.2.19.0.5.52 | SECTION 20.2039-4
| 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978. | |
| 26:16.0.1.2.19.0.5.53 | SECTION 20.2039-5
| 20.2039-5 Annuities under individual retirement plans. | |
| 26:16.0.1.2.19.0.5.54 | SECTION 20.2040-1
| 20.2040-1 Joint interests. | |
| 26:16.0.1.2.19.0.5.55 | SECTION 20.2041-1
| 20.2041-1 Powers of appointment; in general. | |
| 26:16.0.1.2.19.0.5.56 | SECTION 20.2041-2
| 20.2041-2 Powers of appointment created on or before October 21, 1942. | |
| 26:16.0.1.2.19.0.5.57 | SECTION 20.2041-3
| 20.2041-3 Powers of appointment created after October 21, 1942. | |
| 26:16.0.1.2.19.0.5.58 | SECTION 20.2042-1
| 20.2042-1 Proceeds of life insurance. | |
| 26:16.0.1.2.19.0.5.59 | SECTION 20.2043-1
| 20.2043-1 Transfers for insufficient consideration. | |
| 26:16.0.1.2.19.0.5.60 | SECTION 20.2044-1
| 20.2044-1 Certain property for which marital deduction was previously allowed. | |
| 26:16.0.1.2.19.0.5.61 | SECTION 20.2044-2
| 20.2044-2 Effective dates. | |
| 26:16.0.1.2.19.0.5.62 | SECTION 20.2045-1
| 20.2045-1 Applicability to pre-existing transfers or interests. | |
| 26:16.0.1.2.19.0.5.63 | SECTION 20.2046-1
| 20.2046-1 Disclaimed property. | |
| 26:16.0.1.2.19.0.6 | SUBJGRP 6
| Actuarial Tables Applicable Before May 1, 2009 | |
| 26:16.0.1.2.19.0.6.64 | SECTION 20.2031-7A
| 20.2031-7A Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before May 1, 2009. | |
| 26:16.0.1.2.19.0.7 | SUBJGRP 7
| Taxable Estate | |
| 26:16.0.1.2.19.0.7.65 | SECTION 20.2051-1
| 20.2051-1 Definition of taxable estate. | |
| 26:16.0.1.2.19.0.7.66 | SECTION 20.2052-1
| 20.2052-1 Exemption. | |
| 26:16.0.1.2.19.0.7.67 | SECTION 20.2053-1
| 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general. | |
| 26:16.0.1.2.19.0.7.68 | SECTION 20.2053-2
| 20.2053-2 Deduction for funeral expenses. | |
| 26:16.0.1.2.19.0.7.69 | SECTION 20.2053-3
| 20.2053-3 Deduction for expenses of administering estate. | |
| 26:16.0.1.2.19.0.7.70 | SECTION 20.2053-4
| 20.2053-4 Deduction for claims against the estate. | |
| 26:16.0.1.2.19.0.7.71 | SECTION 20.2053-5
| 20.2053-5 Deductions for charitable, etc., pledges or subscriptions. | |
| 26:16.0.1.2.19.0.7.72 | SECTION 20.2053-6
| 20.2053-6 Deduction for taxes. | |
| 26:16.0.1.2.19.0.7.73 | SECTION 20.2053-7
| 20.2053-7 Deduction for unpaid mortgages. | |
| 26:16.0.1.2.19.0.7.74 | SECTION 20.2053-8
| 20.2053-8 Deduction for expenses in administering property not subject to claims. | |
| 26:16.0.1.2.19.0.7.75 | SECTION 20.2053-9
| 20.2053-9 Deduction for certain State death taxes. | |
| 26:16.0.1.2.19.0.7.76 | SECTION 20.2053-10
| 20.2053-10 Deduction for certain foreign death taxes. | |
| 26:16.0.1.2.19.0.7.77 | SECTION 20.2054-1
| 20.2054-1 Deduction for losses from casualties or theft. | |
| 26:16.0.1.2.19.0.7.78 | SECTION 20.2055-1
| 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general. | |
| 26:16.0.1.2.19.0.7.79 | SECTION 20.2055-2
| 20.2055-2 Transfers not exclusively for charitable purposes. | |
| 26:16.0.1.2.19.0.7.80 | SECTION 20.2055-3
| 20.2055-3 Effect of death taxes and administration expenses. | |
| 26:16.0.1.2.19.0.7.81 | SECTION 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. | |
| 26:16.0.1.2.19.0.7.82 | SECTION 20.2055-5
| 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969. | |
| 26:16.0.1.2.19.0.7.83 | SECTION 20.2055-6
| 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property. | |
| 26:16.0.1.2.19.0.7.84 | SECTION 20.2056-0
| 20.2056-0 Table of contents. | |
| 26:16.0.1.2.19.0.7.85 | SECTION 20.2056(a)-1
| 20.2056(a)-1 Marital deduction; in general. | |
| 26:16.0.1.2.19.0.7.86 | SECTION 20.2056(a)-2
| 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”. | |
| 26:16.0.1.2.19.0.7.87 | SECTION 20.2056(b)-1
| 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”. | |
| 26:16.0.1.2.19.0.7.88 | SECTION 20.2056(b)-2
| 20.2056(b)-2 Marital deduction; interest in unidentified assets. | |
| 26:16.0.1.2.19.0.7.89 | SECTION 20.2056(b)-3
| 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period. | |
| 26:16.0.1.2.19.0.7.90 | SECTION 20.2056(b)-4
| 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse. | |
| 26:16.0.1.2.19.0.7.91 | SECTION 20.2056(b)-5
| 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse. | |
| 26:16.0.1.2.19.0.7.92 | SECTION 20.2056(b)-6
| 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse. | |
| 26:16.0.1.2.19.0.7.93 | SECTION 20.2056(b)-7
| 20.2056(b)-7 Election with respect to life estate for surviving spouse. | |
| 26:16.0.1.2.19.0.7.94 | SECTION 20.2056(b)-8
| 20.2056(b)-8 Special rule for charitable remainder trusts. | |
| 26:16.0.1.2.19.0.7.95 | SECTION 20.2056(b)-9
| 20.2056(b)-9 Denial of double deduction. | |
| 26:16.0.1.2.19.0.7.96 | SECTION 20.2056(b)-10
| 20.2056(b)-10 Effective dates. | |
| 26:16.0.1.2.19.0.7.97 | SECTION 20.2056(c)-1
| 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.” | |
| 26:16.0.1.2.19.0.7.98 | SECTION 20.2056(c)-2
| 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.” | |
| 26:16.0.1.2.19.0.7.99 | SECTION 20.2056(c)-3
| 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”. | |
| 26:16.0.1.2.19.0.7.100 | SECTION 20.2056(d)-1
| 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen. | |
| 26:16.0.1.2.19.0.7.101 | SECTION 20.2056(d)-2
| 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers. | |
| 26:16.0.1.2.19.0.7.102 | SECTION 20.2056(d)-3
| 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers. | |
| 26:16.0.1.2.19.0.7.103 | SECTION 20.2056A-0
| 20.2056A-0 Table of contents. | |
| 26:16.0.1.2.19.0.7.104 | SECTION 20.2056A-1
| 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen. | |
| 26:16.0.1.2.19.0.7.105 | SECTION 20.2056A-2
| 20.2056A-2 Requirements for qualified domestic trust. | |
| 26:16.0.1.2.19.0.7.106 | SECTION 20.2056A-3
| 20.2056A-3 QDOT election. | |
| 26:16.0.1.2.19.0.7.107 | SECTION 20.2056A-4
| 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust. | |
| 26:16.0.1.2.19.0.7.108 | SECTION 20.2056A-5
| 20.2056A-5 Imposition of section 2056A estate tax. | |
| 26:16.0.1.2.19.0.7.109 | SECTION 20.2056A-6
| 20.2056A-6 Amount of tax. | |
| 26:16.0.1.2.19.0.7.110 | SECTION 20.2056A-7
| 20.2056A-7 Allowance of prior transfer credit under section 2013. | |
| 26:16.0.1.2.19.0.7.111 | SECTION 20.2056A-8
| 20.2056A-8 Special rules for joint property. | |
| 26:16.0.1.2.19.0.7.112 | SECTION 20.2056A-9
| 20.2056A-9 Designated Filer. | |
| 26:16.0.1.2.19.0.7.113 | SECTION 20.2056A-10
| 20.2056A-10 Surviving spouse becomes citizen after QDOT established. | |
| 26:16.0.1.2.19.0.7.114 | SECTION 20.2056A-11
| 20.2056A-11 Filing requirements and payment of the section 2056A estate tax. | |
| 26:16.0.1.2.19.0.7.115 | SECTION 20.2056A-12
| 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT. | |
| 26:16.0.1.2.19.0.7.116 | SECTION 20.2056A-13
| 20.2056A-13 Effective dates. | |
| 26:16.0.1.2.19.0.8 | SUBJGRP 8
| Estates of Nonresidents Not Citizens | |
| 26:16.0.1.2.19.0.8.117 | SECTION 20.2101-1
| 20.2101-1 Estates of nonresidents not citizens; tax imposed. | |
| 26:16.0.1.2.19.0.8.118 | SECTION 20.2102-1
| 20.2102-1 Estates of nonresidents not citizens; credits against tax. | |
| 26:16.0.1.2.19.0.8.119 | SECTION 20.2103-1
| 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”. | |
| 26:16.0.1.2.19.0.8.120 | SECTION 20.2104-1
| 20.2104-1 Estates of nonresidents not citizens; property within the United States. | |
| 26:16.0.1.2.19.0.8.121 | SECTION 20.2105-1
| 20.2105-1 Estates of nonresidents not citizens; property without the United States. | |
| 26:16.0.1.2.19.0.8.122 | SECTION 20.2106-1
| 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general. | |
| 26:16.0.1.2.19.0.8.123 | SECTION 20.2106-2
| 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc. | |
| 26:16.0.1.2.19.0.8.124 | SECTION 20.2107-1
| 20.2107-1 Expatriation to avoid tax. | |
| 26:16.0.1.2.19.0.9 | SUBJGRP 9
| Miscellaneous | |
| 26:16.0.1.2.19.0.9.125 | SECTION 20.2202-1
| 20.2202-1 Missionaries in foreign service. | |
| 26:16.0.1.2.19.0.9.126 | SECTION 20.2203-1
| 20.2203-1 Definition of executor. | |
| 26:16.0.1.2.19.0.9.127 | SECTION 20.2204-1
| 20.2204-1 Discharge of executor from personal liability. | |
| 26:16.0.1.2.19.0.9.128 | SECTION 20.2204-2
| 20.2204-2 Discharge of fiduciary other than executor from personal liability. | |
| 26:16.0.1.2.19.0.9.129 | SECTION 20.2204-3
| 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A. | |
| 26:16.0.1.2.19.0.9.130 | SECTION 20.2205-1
| 20.2205-1 Reimbursement out of estate. | |
| 26:16.0.1.2.19.0.9.131 | SECTION 20.2206-1
| 20.2206-1 Liability of life insurance beneficiaries. | |
| 26:16.0.1.2.19.0.9.132 | SECTION 20.2207-1
| 20.2207-1 Liability of recipient of property over which decedent had power of appointment. | |
| 26:16.0.1.2.19.0.9.133 | SECTION 20.2207A-1
| 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. | |
| 26:16.0.1.2.19.0.9.134 | SECTION 20.2207A-2
| 20.2207A-2 Effective date. | |
| 26:16.0.1.2.19.0.9.135 | SECTION 20.2208-1
| 20.2208-1 Certain residents of possessions considered citizens of the United States. | |
| 26:16.0.1.2.19.0.9.136 | SECTION 20.2209-1
| 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States. | |
| 26:16.0.1.2.19.0.10 | SUBJGRP 10
| Procedure and Administration | |
| 26:16.0.1.2.19.0.10.137 | SECTION 20.6001-1
| 20.6001-1 Persons required to keep records and render statements. | |
| 26:16.0.1.2.19.0.10.138 | SECTION 20.6011-1
| 20.6011-1 General requirement of return, statement, or list. | |
| 26:16.0.1.2.19.0.10.139 | SECTION 20.6011-4
| 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:16.0.1.2.19.0.10.140 | SECTION 20.6018-1
| 20.6018-1 Returns. | |
| 26:16.0.1.2.19.0.10.141 | SECTION 20.6018-2
| 20.6018-2 Returns; person required to file return. | |
| 26:16.0.1.2.19.0.10.142 | SECTION 20.6018-3
| 20.6018-3 Returns; contents of returns. | |
| 26:16.0.1.2.19.0.10.143 | SECTION 20.6018-4
| 20.6018-4 Returns; documents to accompany the return. | |
| 26:16.0.1.2.19.0.10.144 | SECTION 20.6036-1
| 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971. | |
| 26:16.0.1.2.19.0.10.145 | SECTION 20.6036-2
| 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970. | |
| 26:16.0.1.2.19.0.10.146 | SECTION 20.6060-1
| 20.6060-1 Reporting requirements for tax return preparers. | |
| 26:16.0.1.2.19.0.10.147 | SECTION 20.6061-1
| 20.6061-1 Signing of returns and other documents. | |
| 26:16.0.1.2.19.0.10.148 | SECTION 20.6065-1
| 20.6065-1 Verification of returns. | |
| 26:16.0.1.2.19.0.10.149 | SECTION 20.6071-1
| 20.6071-1 Time for filing preliminary notice required by § 20.6036-1. | |
| 26:16.0.1.2.19.0.10.150 | SECTION 20.6075-1
| 20.6075-1 Returns; time for filing estate tax return. | |
| 26:16.0.1.2.19.0.10.151 | SECTION 20.6081-1
| 20.6081-1 Extension of time for filing the return. | |
| 26:16.0.1.2.19.0.10.152 | SECTION 20.6091-1
| 20.6091-1 Place for filing returns or other documents. | |
| 26:16.0.1.2.19.0.10.153 | SECTION 20.6091-2
| 20.6091-2 Exceptional cases. | |
| 26:16.0.1.2.19.0.10.154 | SECTION 20.6107-1
| 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:16.0.1.2.19.0.10.155 | SECTION 20.6109-1
| 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:16.0.1.2.19.0.10.156 | SECTION 20.6151-1
| 20.6151-1 Time and place for paying tax shown on the return. | |
| 26:16.0.1.2.19.0.10.157 | SECTION 20.6161-1
| 20.6161-1 Extension of time for paying tax shown on the return. | |
| 26:16.0.1.2.19.0.10.158 | SECTION 20.6161-2
| 20.6161-2 Extension of time for paying deficiency in tax. | |
| 26:16.0.1.2.19.0.10.159 | SECTION 20.6163-1
| 20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property. | |
| 26:16.0.1.2.19.0.10.160 | SECTION 20.6165-1
| 20.6165-1 Bonds where time to pay tax or deficiency has been extended. | |
| 26:16.0.1.2.19.0.10.161 | SECTION 20.6166-1
| 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business. | |
| 26:16.0.1.2.19.0.10.162 | SECTION 20.6166A-1
| 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business. | |
| 26:16.0.1.2.19.0.10.163 | SECTION 20.6166A-2
| 20.6166A-2 Definition of an interest in a closely held business. | |
| 26:16.0.1.2.19.0.10.164 | SECTION 20.6166A-3
| 20.6166A-3 Acceleration of payment. | |
| 26:16.0.1.2.19.0.10.165 | SECTION 20.6166A-4
| 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958. | |
| 26:16.0.1.2.19.0.10.166 | SECTION 20.6302-1
| 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer. | |
| 26:16.0.1.2.19.0.10.167 | SECTION 20.6314-1
| 20.6314-1 Duplicate receipts for payment of estate taxes. | |
| 26:16.0.1.2.19.0.10.168 | SECTION 20.6321
| 20.6321 Statutory provisions; lien for taxes. | |
| 26:16.0.1.2.19.0.10.169 | SECTION 20.6321-1
| 20.6321-1 Lien for taxes. | |
| 26:16.0.1.2.19.0.10.170 | SECTION 20.6323-1
| 20.6323-1 Validity and priority against certain persons. | |
| 26:16.0.1.2.19.0.10.171 | SECTION 20.6324-1
| 20.6324-1 Special lien for estate tax. | |
| 26:16.0.1.2.19.0.10.172 | SECTION 20.6324A-1
| 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A. | |
| 26:16.0.1.2.19.0.10.173 | SECTION 20.6324B-1
| 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation. | |
| 26:16.0.1.2.19.0.10.174 | SECTION 20.6325-1
| 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates. | |
| 26:16.0.1.2.19.0.10.175 | SECTION 20.6601-1
| 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax. | |
| 26:16.0.1.2.19.0.10.176 | SECTION 20.6694-1
| 20.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:16.0.1.2.19.0.10.177 | SECTION 20.6694-2
| 20.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:16.0.1.2.19.0.10.178 | SECTION 20.6694-3
| 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:16.0.1.2.19.0.10.179 | SECTION 20.6694-4
| 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:16.0.1.2.19.0.10.180 | SECTION 20.6695-1
| 20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:16.0.1.2.19.0.10.181 | SECTION 20.6696-1
| 20.6696-1 Claims for credit or refund by tax return preparers or appraisers. | |
| 26:16.0.1.2.19.0.10.182 | SECTION 20.6905-1
| 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. | |
| 26:16.0.1.2.19.0.10.183 | SECTION 20.7101-1
| 20.7101-1 Form of bonds. | |
| 26:16.0.1.2.19.0.11 | SUBJGRP 11
| General Actuarial Valuations | |
| 26:16.0.1.2.19.0.11.184 | SECTION 20.7520-1
| 20.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. | |
| 26:16.0.1.2.19.0.11.185 | SECTION 20.7520-2
| 20.7520-2 Valuation of charitable interests. | |
| 26:16.0.1.2.19.0.11.186 | SECTION 20.7520-3
| 20.7520-3 Limitation on the application of section 7520. | |
| 26:16.0.1.2.19.0.11.187 | SECTION 20.7520-4
| 20.7520-4 Transitional rules. | |
| 26:16.0.1.2.19.0.11.188 | SECTION 20.7701-1
| 20.7701-1 Tax return preparer. | |
| 26:16.0.1.2.19.0.11.189 | SECTION 20.7701-2
| 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:16.0.1.2.20 | PART 22
| PART 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 | |
| 26:16.0.1.2.20.0.12.1 | SECTION 22.0
| 22.0 Certain elections under the Economic Recovery Tax Act of 1981. | |
| 26:16.0.1.2.21 | PART 25
| PART 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 | |
| 26:16.0.1.2.21.0.12 | SUBJGRP 12
| Gift Tax | |
| 26:16.0.1.2.21.0.12.1 | SECTION 25.0-1
| 25.0-1 Introduction. | |
| 26:16.0.1.2.21.0.13 | SUBJGRP 13
| Determination of Tax Liability | |
| 26:16.0.1.2.21.0.13.2 | SECTION 25.2207A-1
| 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property. | |
| 26:16.0.1.2.21.0.13.3 | SECTION 25.2207A-2
| 25.2207A-2 Effective date. | |
| 26:16.0.1.2.21.0.13.4 | SECTION 25.2501-1
| 25.2501-1 Imposition of tax. | |
| 26:16.0.1.2.21.0.13.5 | SECTION 25.2502-1
| 25.2502-1 Rate of tax. | |
| 26:16.0.1.2.21.0.13.6 | SECTION 25.2502-2
| 25.2502-2 Donor primarily liable for tax. | |
| 26:16.0.1.2.21.0.13.7 | SECTION 25.2503-1
| 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.” | |
| 26:16.0.1.2.21.0.13.8 | SECTION 25.2503-2
| 25.2503-2 Exclusions from gifts. | |
| 26:16.0.1.2.21.0.13.9 | SECTION 25.2503-3
| 25.2503-3 Future interests in property. | |
| 26:16.0.1.2.21.0.13.10 | SECTION 25.2503-4
| 25.2503-4 Transfer for the benefit of a minor. | |
| 26:16.0.1.2.21.0.13.11 | SECTION 25.2503-6
| 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses. | |
| 26:16.0.1.2.21.0.13.12 | SECTION 25.2504-1
| 25.2504-1 Taxable gifts for preceding calendar periods. | |
| 26:16.0.1.2.21.0.13.13 | SECTION 25.2504-2
| 25.2504-2 Determination of gifts for preceding calendar periods. | |
| 26:16.0.1.2.21.0.13.14 | SECTION 25.2505-0
| 25.2505-0 Table of contents. | |
| 26:16.0.1.2.21.0.13.15 | SECTION 25.2505-1
| 25.2505-1 Unified credit against gift tax; in general. | |
| 26:16.0.1.2.21.0.13.16 | SECTION 25.2505-2
| 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available. | |
| 26:16.0.1.2.21.0.14 | SUBJGRP 14
| Transfers | |
| 26:16.0.1.2.21.0.14.17 | SECTION 25.2511-1
| 25.2511-1 Transfers in general. | |
| 26:16.0.1.2.21.0.14.18 | SECTION 25.2511-2
| 25.2511-2 Cessation of donor's dominion and control. | |
| 26:16.0.1.2.21.0.14.19 | SECTION 25.2511-3
| 25.2511-3 Transfers by nonresidents not citizens. | |
| 26:16.0.1.2.21.0.14.20 | SECTION 25.2512-0
| 25.2512-0 Table of contents. | |
| 26:16.0.1.2.21.0.14.21 | SECTION 25.2512-1
| 25.2512-1 Valuation of property; in general. | |
| 26:16.0.1.2.21.0.14.22 | SECTION 25.2512-2
| 25.2512-2 Stocks and bonds. | |
| 26:16.0.1.2.21.0.14.23 | SECTION 25.2512-3
| 25.2512-3 Valuation of interest in businesses. | |
| 26:16.0.1.2.21.0.14.24 | SECTION 25.2512-4
| 25.2512-4 Valuation of notes. | |
| 26:16.0.1.2.21.0.14.25 | SECTION 25.2512-5
| 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. | |
| 26:16.0.1.2.21.0.14.26 | SECTION 25.2512-6
| 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. | |
| 26:16.0.1.2.21.0.14.27 | SECTION 25.2512-7
| 25.2512-7 Effect of excise tax. | |
| 26:16.0.1.2.21.0.14.28 | SECTION 25.2512-8
| 25.2512-8 Transfers for insufficient consideration. | |
| 26:16.0.1.2.21.0.14.29 | SECTION 25.2513-1
| 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each. | |
| 26:16.0.1.2.21.0.14.30 | SECTION 25.2513-2
| 25.2513-2 Manner and time of signifying consent. | |
| 26:16.0.1.2.21.0.14.31 | SECTION 25.2513-3
| 25.2513-3 Revocation of consent. | |
| 26:16.0.1.2.21.0.14.32 | SECTION 25.2513-4
| 25.2513-4 Joint and several liability for tax. | |
| 26:16.0.1.2.21.0.14.33 | SECTION 25.2514-1
| 25.2514-1 Transfers under power of appointment. | |
| 26:16.0.1.2.21.0.14.34 | SECTION 25.2514-2
| 25.2514-2 Powers of appointment created on or before October 21, 1942. | |
| 26:16.0.1.2.21.0.14.35 | SECTION 25.2514-3
| 25.2514-3 Powers of appointment created after October 21, 1942. | |
| 26:16.0.1.2.21.0.14.36 | SECTION 25.2515-1
| 25.2515-1 Tenancies by the entirety; in general. | |
| 26:16.0.1.2.21.0.14.37 | SECTION 25.2515-2
| 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation. | |
| 26:16.0.1.2.21.0.14.38 | SECTION 25.2515-3
| 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b). | |
| 26:16.0.1.2.21.0.14.39 | SECTION 25.2515-4
| 25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b). | |
| 26:16.0.1.2.21.0.14.40 | SECTION 25.2516-1
| 25.2516-1 Certain property settlements. | |
| 26:16.0.1.2.21.0.14.41 | SECTION 25.2516-2
| 25.2516-2 Transfers in settlement of support obligations. | |
| 26:16.0.1.2.21.0.14.42 | SECTION 25.2518-1
| 25.2518-1 Qualified disclaimers of property; in general. | |
| 26:16.0.1.2.21.0.14.43 | SECTION 25.2518-2
| 25.2518-2 Requirements for a qualified disclaimer. | |
| 26:16.0.1.2.21.0.14.44 | SECTION 25.2518-3
| 25.2518-3 Disclaimer of less than an entire interest. | |
| 26:16.0.1.2.21.0.15 | SUBJGRP 15
| Actuarial Tables Applicable Before May 1, 2009 | |
| 26:16.0.1.2.21.0.15.45 | SECTION 25.2512-5A
| 25.2512-5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009. | |
| 26:16.0.1.2.21.0.16 | SUBJGRP 16
| Deductions | |
| 26:16.0.1.2.21.0.16.46 | SECTION 25.2519-1
| 25.2519-1 Dispositions of certain life estates. | |
| 26:16.0.1.2.21.0.16.47 | SECTION 25.2519-2
| 25.2519-2 Effective date. | |
| 26:16.0.1.2.21.0.16.48 | SECTION 25.2521-1
| 25.2521-1 Specific exemption. | |
| 26:16.0.1.2.21.0.16.49 | SECTION 25.2522(a)-1
| 25.2522(a)-1 Charitable and similar gifts; citizens or residents. | |
| 26:16.0.1.2.21.0.16.50 | SECTION 25.2522(b)-1
| 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens. | |
| 26:16.0.1.2.21.0.16.51 | SECTION 25.2522(c)-1
| 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970. | |
| 26:16.0.1.2.21.0.16.52 | SECTION 25.2522(c)-2
| 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. | |
| 26:16.0.1.2.21.0.16.53 | SECTION 25.2522(c)-3
| 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969. | |
| 26:16.0.1.2.21.0.16.54 | SECTION 25.2522(c)-4
| 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property. | |
| 26:16.0.1.2.21.0.16.55 | SECTION 25.2522(d)-1
| 25.2522(d)-1 Additional cross references. | |
| 26:16.0.1.2.21.0.16.56 | SECTION 25.2523(a)-1
| 25.2523(a)-1 Gift to spouse; in general. | |
| 26:16.0.1.2.21.0.16.57 | SECTION 25.2523(b)-1
| 25.2523(b)-1 Life estate or other terminable interest. | |
| 26:16.0.1.2.21.0.16.58 | SECTION 25.2523(c)-1
| 25.2523(c)-1 Interest in unidentified assets. | |
| 26:16.0.1.2.21.0.16.59 | SECTION 25.2523(d)-1
| 25.2523(d)-1 Joint interests. | |
| 26:16.0.1.2.21.0.16.60 | SECTION 25.2523(e)-1
| 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse. | |
| 26:16.0.1.2.21.0.16.61 | SECTION 25.2523(f)-1
| 25.2523(f)-1 Election with respect to life estate transferred to donee spouse. | |
| 26:16.0.1.2.21.0.16.62 | SECTION 25.2523(g)-1
| 25.2523(g)-1 Special rule for charitable remainder trusts. | |
| 26:16.0.1.2.21.0.16.63 | SECTION 25.2523(h)-1
| 25.2523(h)-1 Denial of double deduction. | |
| 26:16.0.1.2.21.0.16.64 | SECTION 25.2523(h)-2
| 25.2523(h)-2 Effective dates. | |
| 26:16.0.1.2.21.0.16.65 | SECTION 25.2523(i)-1
| 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen. | |
| 26:16.0.1.2.21.0.16.66 | SECTION 25.2523(i)-2
| 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen. | |
| 26:16.0.1.2.21.0.16.67 | SECTION 25.2523(i)-3
| 25.2523(i)-3 Effective date. | |
| 26:16.0.1.2.21.0.16.68 | SECTION 25.2524-1
| 25.2524-1 Extent of deductions. | |
| 26:16.0.1.2.21.0.17 | SUBJGRP 17
| Deductions Prior to 1982 | |
| 26:16.0.1.2.21.0.17.69 | SECTION 25.2523(f)-1A
| 25.2523(f)-1A Special rule applicable to community property transferred prior to January 1, 1982. | |
| 26:16.0.1.2.21.0.18 | SUBJGRP 18
| Special Valuation Rules | |
| 26:16.0.1.2.21.0.18.70 | SECTION 25.2701-0
| 25.2701-0 Table of contents. | |
| 26:16.0.1.2.21.0.18.71 | SECTION 25.2701-1
| 25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships. | |
| 26:16.0.1.2.21.0.18.72 | SECTION 25.2701-2
| 25.2701-2 Special valuation rules for applicable retained interests. | |
| 26:16.0.1.2.21.0.18.73 | SECTION 25.2701-3
| 25.2701-3 Determination of amount of gift. | |
| 26:16.0.1.2.21.0.18.74 | SECTION 25.2701-4
| 25.2701-4 Accumulated qualified payments. | |
| 26:16.0.1.2.21.0.18.75 | SECTION 25.2701-5
| 25.2701-5 Adjustments to mitigate double taxation. | |
| 26:16.0.1.2.21.0.18.76 | SECTION 25.2701-6
| 25.2701-6 Indirect holding of interests. | |
| 26:16.0.1.2.21.0.18.77 | SECTION 25.2701-7
| 25.2701-7 Separate interests. | |
| 26:16.0.1.2.21.0.18.78 | SECTION 25.2701-8
| 25.2701-8 Effective dates. | |
| 26:16.0.1.2.21.0.18.79 | SECTION 25.2702-0
| 25.2702-0 Table of contents. | |
| 26:16.0.1.2.21.0.18.80 | SECTION 25.2702-1
| 25.2702-1 Special valuation rules in the case of transfers of interests in trust. | |
| 26:16.0.1.2.21.0.18.81 | SECTION 25.2702-2
| 25.2702-2 Definitions and valuation rules. | |
| 26:16.0.1.2.21.0.18.82 | SECTION 25.2702-3
| 25.2702-3 Qualified interests. | |
| 26:16.0.1.2.21.0.18.83 | SECTION 25.2702-4
| 25.2702-4 Certain property treated as held in trust. | |
| 26:16.0.1.2.21.0.18.84 | SECTION 25.2702-5
| 25.2702-5 Personal residence trusts. | |
| 26:16.0.1.2.21.0.18.85 | SECTION 25.2702-6
| 25.2702-6 Reduction in taxable gifts. | |
| 26:16.0.1.2.21.0.18.86 | SECTION 25.2702-7
| 25.2702-7 Effective dates. | |
| 26:16.0.1.2.21.0.18.87 | SECTION 25.2703-1
| 25.2703-1 Property subject to restrictive arrangements. | |
| 26:16.0.1.2.21.0.18.88 | SECTION 25.2703-2
| 25.2703-2 Effective date. | |
| 26:16.0.1.2.21.0.18.89 | SECTION 25.2704-1
| 25.2704-1 Lapse of certain rights. | |
| 26:16.0.1.2.21.0.18.90 | SECTION 25.2704-2
| 25.2704-2 Transfers subject to applicable restrictions. | |
| 26:16.0.1.2.21.0.18.91 | SECTION 25.2704-3
| 25.2704-3 Effective date. | |
| 26:16.0.1.2.21.0.19 | SUBJGRP 19
| Procedure and Administration | |
| 26:16.0.1.2.21.0.19.92 | SECTION 25.6001-1
| 25.6001-1 Records required to be kept. | |
| 26:16.0.1.2.21.0.19.93 | SECTION 25.6011-1
| 25.6011-1 General requirement of return, statement, or list. | |
| 26:16.0.1.2.21.0.19.94 | SECTION 25.6011-4
| 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:16.0.1.2.21.0.19.95 | SECTION 25.6019-1
| 25.6019-1 Persons required to file returns. | |
| 26:16.0.1.2.21.0.19.96 | SECTION 25.6019-2
| 25.6019-2 Returns required in case of consent under section 2513. | |
| 26:16.0.1.2.21.0.19.97 | SECTION 25.6019-3
| 25.6019-3 Contents of return. | |
| 26:16.0.1.2.21.0.19.98 | SECTION 25.6019-4
| 25.6019-4 Description of property listed on return. | |
| 26:16.0.1.2.21.0.19.99 | SECTION 25.6060-1
| 25.6060-1 Reporting requirements for tax return preparers. | |
| 26:16.0.1.2.21.0.19.100 | SECTION 25.6061-1
| 25.6061-1 Signing of returns and other documents. | |
| 26:16.0.1.2.21.0.19.101 | SECTION 25.6065-1
| 25.6065-1 Verification of returns. | |
| 26:16.0.1.2.21.0.19.102 | SECTION 25.6075-1
| 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981. | |
| 26:16.0.1.2.21.0.19.103 | SECTION 25.6075-2
| 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982. | |
| 26:16.0.1.2.21.0.19.104 | SECTION 25.6081-1
| 25.6081-1 Automatic extension of time for filing gift tax returns. | |
| 26:16.0.1.2.21.0.19.105 | SECTION 25.6091-1
| 25.6091-1 Place for filing returns and other documents. | |
| 26:16.0.1.2.21.0.19.106 | SECTION 25.6091-2
| 25.6091-2 Exceptional cases. | |
| 26:16.0.1.2.21.0.19.107 | SECTION 25.6107-1
| 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:16.0.1.2.21.0.19.108 | SECTION 25.6109-1
| 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:16.0.1.2.21.0.19.109 | SECTION 25.6151-1
| 25.6151-1 Time and place for paying tax shown on return. | |
| 26:16.0.1.2.21.0.19.110 | SECTION 25.6161-1
| 25.6161-1 Extension of time for paying tax or deficiency. | |
| 26:16.0.1.2.21.0.19.111 | SECTION 25.6165-1
| 25.6165-1 Bonds where time to pay tax or deficiency has been extended. | |
| 26:16.0.1.2.21.0.19.112 | SECTION 25.6302-1
| 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer. | |
| 26:16.0.1.2.21.0.19.113 | SECTION 25.6321-1
| 25.6321-1 Lien for taxes. | |
| 26:16.0.1.2.21.0.19.114 | SECTION 25.6323-1
| 25.6323-1 Validity and priority against certain persons. | |
| 26:16.0.1.2.21.0.19.115 | SECTION 25.6324-1
| 25.6324-1 Special lien for gift tax. | |
| 26:16.0.1.2.21.0.19.116 | SECTION 25.6601-1
| 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax. | |
| 26:16.0.1.2.21.0.19.117 | SECTION 25.6694-1
| 25.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:16.0.1.2.21.0.19.118 | SECTION 25.6694-2
| 25.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:16.0.1.2.21.0.19.119 | SECTION 25.6694-3
| 25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:16.0.1.2.21.0.19.120 | SECTION 25.6694-4
| 25.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:16.0.1.2.21.0.19.121 | SECTION 25.6695-1
| 25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:16.0.1.2.21.0.19.122 | SECTION 25.6696-1
| 25.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:16.0.1.2.21.0.19.123 | SECTION 25.6905-1
| 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. | |
| 26:16.0.1.2.21.0.19.124 | SECTION 25.7101-1
| 25.7101-1 Form of bonds. | |
| 26:16.0.1.2.21.0.20 | SUBJGRP 20
| General Actuarial Valuations | |
| 26:16.0.1.2.21.0.20.125 | SECTION 25.7520-1
| 25.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. | |
| 26:16.0.1.2.21.0.20.126 | SECTION 25.7520-2
| 25.7520-2 Valuation of charitable interests. | |
| 26:16.0.1.2.21.0.20.127 | SECTION 25.7520-3
| 25.7520-3 Limitation on the application of section 7520. | |
| 26:16.0.1.2.21.0.20.128 | SECTION 25.7520-4
| 25.7520-4 Transitional rules. | |
| 26:16.0.1.2.21.0.20.129 | SECTION 25.7701-1
| 25.7701-1 Tax return preparer. | |
| 26:16.0.1.2.21.0.20.130 | SECTION 25.7701-2
| 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:16.0.1.2.22 | PART 26
| PART 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 | |
| 26:16.0.1.2.22.0.21.1 | SECTION 26.2600-1
| 26.2600-1 Table of contents. | |
| 26:16.0.1.2.22.0.21.2 | SECTION 26.2601-1
| 26.2601-1 Effective dates. | |
| 26:16.0.1.2.22.0.21.3 | SECTION 26.2611-1
| 26.2611-1 Generation-skipping transfer defined. | |
| 26:16.0.1.2.22.0.21.4 | SECTION 26.2612-1
| 26.2612-1 Definitions. | |
| 26:16.0.1.2.22.0.21.5 | SECTION 26.2613-1
| 26.2613-1 Skip person. | |
| 26:16.0.1.2.22.0.21.6 | SECTION 26.2632-1
| 26.2632-1 Allocation of GST exemption. | |
| 26:16.0.1.2.22.0.21.7 | SECTION 26.2641-1
| 26.2641-1 Applicable rate of tax. | |
| 26:16.0.1.2.22.0.21.8 | SECTION 26.2642-1
| 26.2642-1 Inclusion ratio. | |
| 26:16.0.1.2.22.0.21.9 | SECTION 26.2642-2
| 26.2642-2 Valuation. | |
| 26:16.0.1.2.22.0.21.10 | SECTION 26.2642-3
| 26.2642-3 Special rule for charitable lead annuity trusts. | |
| 26:16.0.1.2.22.0.21.11 | SECTION 26.2642-4
| 26.2642-4 Redetermination of applicable fraction. | |
| 26:16.0.1.2.22.0.21.12 | SECTION 26.2642-5
| 26.2642-5 Finality of inclusion ratio. | |
| 26:16.0.1.2.22.0.21.13 | SECTION 26.2642-6
| 26.2642-6 Qualified severance. | |
| 26:16.0.1.2.22.0.21.14 | SECTION 26.2651-1
| 26.2651-1 Generation assignment. | |
| 26:16.0.1.2.22.0.21.15 | SECTION 26.2651-2
| 26.2651-2 Individual assigned to more than 1 generation. | |
| 26:16.0.1.2.22.0.21.16 | SECTION 26.2651-3
| 26.2651-3 Effective dates. | |
| 26:16.0.1.2.22.0.21.17 | SECTION 26.2652-1
| 26.2652-1 Transferor defined; other definitions. | |
| 26:16.0.1.2.22.0.21.18 | SECTION 26.2652-2
| 26.2652-2 Special election for qualified terminable interest property. | |
| 26:16.0.1.2.22.0.21.19 | SECTION 26.2653-1
| 26.2653-1 Taxation of multiple skips. | |
| 26:16.0.1.2.22.0.21.20 | SECTION 26.2654-1
| 26.2654-1 Certain trusts treated as separate trusts. | |
| 26:16.0.1.2.22.0.21.21 | SECTION 26.2662-1
| 26.2662-1 Generation-skipping transfer tax return requirements. | |
| 26:16.0.1.2.22.0.21.22 | SECTION 26.2663-1
| 26.2663-1 Recapture tax under section 2032A. | |
| 26:16.0.1.2.22.0.21.23 | SECTION 26.2663-2
| 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States. | |
| 26:16.0.1.2.22.0.21.24 | SECTION 26.6011-4
| 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:16.0.1.2.22.0.21.25 | SECTION 26.6060-1
| 26.6060-1 Reporting requirements for tax return preparers. | |
| 26:16.0.1.2.22.0.21.26 | SECTION 26.6081-1
| 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns. | |
| 26:16.0.1.2.22.0.21.27 | SECTION 26.6107-1
| 26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:16.0.1.2.22.0.21.28 | SECTION 26.6109-1
| 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:16.0.1.2.22.0.21.29 | SECTION 26.6694-1
| 26.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:16.0.1.2.22.0.21.30 | SECTION 26.6694-2
| 26.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:16.0.1.2.22.0.21.31 | SECTION 26.6694-3
| 26.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:16.0.1.2.22.0.21.32 | SECTION 26.6694-4
| 26.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:16.0.1.2.22.0.21.33 | SECTION 26.6695-1
| 26.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:16.0.1.2.22.0.21.34 | SECTION 26.6696-1
| 26.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:16.0.1.2.22.0.21.35 | SECTION 26.7701-1
| 26.7701-1 Tax return preparer. | |
| 26:16.0.1.2.22.0.21.36 | SECTION 26.7701-2
| 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:16.0.1.2.23 | PART 27-29
| PARTS 27-29 [RESERVED] | |