Procedure and Administration
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
- § 20.6001-1 Persons required to keep records and render statements.
- § 20.6011-1 General requirement of return, statement, or list.
- § 20.6011-4 Requirement of statement disclosing participation in certain transactions…
- § 20.6018-1 Returns.
- § 20.6018-2 Returns; person required to file return.
- § 20.6018-3 Returns; contents of returns.
- § 20.6018-4 Returns; documents to accompany the return.
- § 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
- § 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
- § 20.6060-1 Reporting requirements for tax return preparers.
- § 20.6061-1 Signing of returns and other documents.
- § 20.6065-1 Verification of returns.
- § 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.
- § 20.6075-1 Returns; time for filing estate tax return.
- § 20.6081-1 Extension of time for filing the return.
- § 20.6091-1 Place for filing returns or other documents.
- § 20.6091-2 Exceptional cases.
- § 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain…
- § 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims…
- § 20.6151-1 Time and place for paying tax shown on the return.
- § 20.6161-1 Extension of time for paying tax shown on the return.
- § 20.6161-2 Extension of time for paying deficiency in tax.
- § 20.6163-1 Extension of time for payment of estate tax on value of reversionary or…
- § 20.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 20.6166-1 Election of alternate extension of time for payment of estate tax where…
- § 20.6166A-1 Extension of time for payment of estate tax where estate consists largely…
- § 20.6166A-2 Definition of an interest in a closely held business.
- § 20.6166A-3 Acceleration of payment.
- § 20.6166A-4 Special rules applicable where due date of return was before September 3,…
- § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
- § 20.6314-1 Duplicate receipts for payment of estate taxes.
- § 20.6321 Statutory provisions; lien for taxes.
- § 20.6321-1 Lien for taxes.
- § 20.6323-1 Validity and priority against certain persons.
- § 20.6324-1 Special lien for estate tax.
- § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- § 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
- § 20.6325-1 Release of lien or partial discharge of property; transfer certificates in…
- § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of…
- § 20.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 20.6694-2 Penalties for understatement due to an unreasonable position.
- § 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 20.6694-4 Extension of period of collection when preparer pays 15 percent of a…
- § 20.6695-1 Other assessable penalties with respect to the preparation of tax returns…
- § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 20.6905-1 Discharge of executor from personal liability for decedent's income and…
- § 20.7101-1 Form of bonds.
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