26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Credits Against Tax
26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California
In this part
- § 20.2011-1 Credit for State death taxes.
- § 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under…
- § 20.2012-1 Credit for gift tax.
- § 20.2013-1 Credit for tax on prior transfers.
- § 20.2013-2 “First limitation”.
- § 20.2013-3 “Second limitation”.
- § 20.2013-4 Valuation of property transferred.
- § 20.2013-5 “Property” and “transfer” defined.
- § 20.2013-6 Examples.
- § 20.2014-1 Credit for foreign death taxes.
- § 20.2014-2 “First limitation”.
- § 20.2014-3 “Second limitation”.
- § 20.2014-4 Application of credit in cases involving a death tax convention.
- § 20.2014-5 Proof of credit.
- § 20.2014-6 Period of limitations on credit.
- § 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed…
- § 20.2015-1 Credit for death taxes on remainders.
- § 20.2016-1 Recovery of death taxes claimed as credit.
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