Tax Imposed
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
- § 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- § 20.2001-2 Valuation of adjusted taxable gifts for purposes of determining the…
- § 20.2002-1 Liability for payment of tax.
- § 20.2010-0 Table of contents.
- § 20.2010-1 Unified credit against estate tax; in general.
- § 20.2010-2 Portability provisions applicable to estate of a decedent survived by a…
- § 20.2010-3 Portability provisions applicable to the surviving spouse's estate.
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