Miscellaneous
26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States
In this part
- § 20.2202-1 Missionaries in foreign service.
- § 20.2203-1 Definition of executor.
- § 20.2204-1 Discharge of executor from personal liability.
- § 20.2204-2 Discharge of fiduciary other than executor from personal liability.
- § 20.2204-3 Special rules for estates of decedents dying after December 31, 1976;…
- § 20.2205-1 Reimbursement out of estate.
- § 20.2206-1 Liability of life insurance beneficiaries.
- § 20.2207-1 Liability of recipient of property over which decedent had power of…
- § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction…
- § 20.2207A-2 Effective date.
- § 20.2208-1 Certain residents of possessions considered citizens of the United States.
- § 20.2209-1 Certain residents of possessions considered nonresidents not citizens of…
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