Taxable Estate
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
- § 20.2051-1 Definition of taxable estate.
- § 20.2052-1 Exemption.
- § 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
- § 20.2053-2 Deduction for funeral expenses.
- § 20.2053-3 Deduction for expenses of administering estate.
- § 20.2053-4 Deduction for claims against the estate.
- § 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
- § 20.2053-6 Deduction for taxes.
- § 20.2053-7 Deduction for unpaid mortgages.
- § 20.2053-8 Deduction for expenses in administering property not subject to claims.
- § 20.2053-9 Deduction for certain State death taxes.
- § 20.2053-10 Deduction for certain foreign death taxes.
- § 20.2054-1 Deduction for losses from casualties or theft.
- § 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in…
- § 20.2055-2 Transfers not exclusively for charitable purposes.
- § 20.2055-3 Effect of death taxes and administration expenses.
- § 20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited…
- § 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying…
- § 20.2055-6 Disallowance of double deduction in the case of qualified terminable…
- § 20.2056-0 Table of contents.
- § 20.2056(a)-1 Marital deduction; in general.
- § 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
- § 20.2056(b)-1 Marital deduction; limitation in case of life estate or other…
- § 20.2056(b)-2 Marital deduction; interest in unidentified assets.
- § 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for…
- § 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
- § 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving…
- § 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of…
- § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
- § 20.2056(b)-8 Special rule for charitable remainder trusts.
- § 20.2056(b)-9 Denial of double deduction.
- § 20.2056(b)-10 Effective dates.
- § 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
- § 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his…
- § 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person…
- § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving…
- § 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976…
- § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- § 20.2056A-0 Table of contents.
- § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not…
- § 20.2056A-2 Requirements for qualified domestic trust.
- § 20.2056A-3 QDOT election.
- § 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to…
- § 20.2056A-5 Imposition of section 2056A estate tax.
- § 20.2056A-6 Amount of tax.
- § 20.2056A-7 Allowance of prior transfer credit under section 2013.
- § 20.2056A-8 Special rules for joint property.
- § 20.2056A-9 Designated Filer.
- § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
- § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
- § 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to…
- § 20.2056A-13 Applicability dates.
Get a plain-English answer with a citation back to this text.
Ask AI about this code