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Section 20.0-1
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General description of tax |
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Section 20.0-2
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Valuation of adjusted taxable gifts and section 2701(d) taxable events |
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Section 20.2001-1
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Liability for payment of tax |
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Section 20.2002-1
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Credit for State death taxes |
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Section 20.2011-1
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Limitation on credit if a deduction for State death taxes is allowed under section 2053(d) |
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Section 20.2011-2
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Credit for gift tax |
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Section 20.2012-1
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Credit for tax on prior transfers |
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Section 20.2013-1
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Valuation of property transferred |
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Section 20.2013-4
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Examples |
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Section 20.2013-6
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Credit for foreign death taxes |
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Section 20.2014-1
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Application of credit in cases involving a death tax convention |
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Section 20.2014-4
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Proof of credit |
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Section 20.2014-5
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Period of limitations on credit |
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Section 20.2014-6
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Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d) |
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Section 20.2014-7
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Credit for death taxes on remainders |
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Section 20.2015-1
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Recovery of death taxes claimed as credit |
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Section 20.2016-1
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Table of contents |
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Section 20.2031-0
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Definition of gross estate; valuation of property |
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Section 20.2031-1
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Valuation of stocks and bonds |
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Section 20.2031-2
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Valuation of interests in businesses |
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Section 20.2031-3
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Valuation of notes |
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Section 20.2031-4
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Valuation of cash on hand or on deposit |
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Section 20.2031-5
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Valuation of household and personal effects |
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Section 20.2031-6
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Valuation of annuities, interests for life or term of years, and remainder or reversionary interests |
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Section 20.2031-7
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Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company |
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Section 20.2031-8
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Valuation of other property |
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Section 20.2031-9
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Alternate valuation |
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Section 20.2032-1
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Property in which the decedent had an interest |
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Section 20.2033-1
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Dower or curtesy interests |
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Section 20.2034-1
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Transfers with retained life estate |
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Section 20.2036-1
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Transfers taking effect at death |
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Section 20.2037-1
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Revocable transfers |
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Section 20.2038-1
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Annuities |
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Section 20.2039-1
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Annuities under ``qualified plans'' and section 403(b) annuity contracts |
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Section 20.2039-2
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Lump sum distributions under ``qualified plans;'' decedents dying after December 31, 1976, and before January 1, 1979 |
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Section 20.2039-3
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Lump sum distributions from ``qualified plans;'' decedents dying after December 31, 1978 |
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Section 20.2039-4
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Annuities under individual retirement plans |
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Section 20.2039-5
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Joint interests |
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Section 20.2040-1
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Powers of appointment; in general |
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Section 20.2041-1
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Powers of appointment created on or before October 21, 1942 |
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Section 20.2041-2
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Powers of appointment created after October 21, 1942 |
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Section 20.2041-3
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Proceeds of life insurance |
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Section 20.2042-1
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Transfers for insufficient consideration |
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Section 20.2043-1
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Certain property for which marital deduction was previously allowed |
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Section 20.2044-1
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Effective dates |
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Section 20.2044-2
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Applicability to pre-existing transfers or interests |
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Section 20.2045-1
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Disclaimed property |
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Section 20.2046-1
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Definition of taxable estate |
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Section 20.2051-1
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Exemption |
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Section 20.2052-1
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Deductions for expenses, indebtedness, and taxes; in general |
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Section 20.2053-1
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Deduction for funeral expenses |
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Section 20.2053-2
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Deduction for expenses of administering estate |
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Section 20.2053-3
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Deduction for claims against the estate |
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Section 20.2053-4
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Deductions for charitable, etc |
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Section 20.2053-5
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Deduction for taxes |
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Section 20.2053-6
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Deduction for unpaid mortgages |
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Section 20.2053-7
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Deduction for expenses in administering property not subject to claims |
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Section 20.2053-8
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Deduction for certain State death taxes |
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Section 20.2053-9
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Deduction for certain foreign death taxes |
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Section 20.2053-10
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Deduction for losses from casualties or theft |
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Section 20.2054-1
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Deduction for transfers for public, charitable, and religious uses; in general |
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Section 20.2055-1
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Transfers not exclusively for charitable purposes |
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Section 20.2055-2
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Effect of death taxes and administration expenses |
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Section 20.2055-3
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Disallowance of charitable, etc |
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Section 20.2055-4
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Disallowance of charitable, etc |
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Section 20.2055-5
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Disallowance of double deduction in the case of qualified terminable interest property |
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Section 20.2055-6
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Table of contents |
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Section 20.2056-0
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Estates of nonresidents not citizens; tax imposed |
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Section 20.2101-1
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Estates of nonresidents not citizens; credits against tax |
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Section 20.2102-1
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Estates of nonresidents not citizens; ``entire gross estate'' |
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Section 20.2103-1
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Estates of nonresidents not citizens; property within the United States |
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Section 20.2104-1
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Estates of nonresidents not citizens; property without the United States |
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Section 20.2105-1
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Estates of nonresidents not citizens; taxable estate; deductions in general |
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Section 20.2106-1
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Estates of nonresidents not citizens; deductions for expenses, losses, etc |
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Section 20.2106-2
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Expatriation to avoid tax |
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Section 20.2107-1
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Members of the Armed Forces dying during an induction period |
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Section 20.2201-1
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Missionaries in foreign service |
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Section 20.2202-1
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Definition of executor |
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Section 20.2203-1
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Discharge of executor from personal liability |
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Section 20.2204-1
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Discharge of fiduciary other than executor from personal liability |
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Section 20.2204-2
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Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A |
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Section 20.2204-3
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Reimbursement out of estate |
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Section 20.2205-1
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Liability of life insurance beneficiaries |
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Section 20.2206-1
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Liability of recipient of property over which decedent had power of appointment |
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Section 20.2207-1
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Certain residents of possessions considered citizens of the United States |
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Section 20.2208-1
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Certain residents of possessions considered nonresidents not citizens of the United States |
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Section 20.2209-1
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Persons required to keep records and render statements |
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Section 20.6001-1
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General requirement of return, statement, or list |
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Section 20.6011-1
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Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 20.6011-4
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Returns |
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Section 20.6018-1
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Returns; person required to file return |
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Section 20.6018-2
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Returns; contents of returns |
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Section 20.6018-3
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Returns; documents to accompany the return |
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Section 20.6018-4
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Notice of qualification as executor of estate of decedent dying before 1971 |
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Section 20.6036-1
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Notice of qualification as executor of estate of decedent dying after 1970 |
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Section 20.6036-2
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Reporting requirements for tax return preparers |
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Section 20.6060-1
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Signing of returns and other documents |
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Section 20.6061-1
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Verification of returns |
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Section 20.6065-1
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Time for filing preliminary notice required by Sec |
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Section 20.6071-1
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Returns; time for filing estate tax return |
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Section 20.6075-1
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Extension of time for filing the return |
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Section 20.6081-1
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Place for filing returns or other documents |
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Section 20.6091-1
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Exceptional cases |
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Section 20.6091-2
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Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 20.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 20.6109-1
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Time and place for paying tax shown on the return |
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Section 20.6151-1
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Extension of time for paying tax shown on the return |
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Section 20.6161-1
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Extension of time for paying deficiency in tax |
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Section 20.6161-2
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Extension of time for payment of estate tax on value of reversionary or remainder interest in property |
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Section 20.6163-1
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Bonds where time to pay tax or deficiency has been extended |
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Section 20.6165-1
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Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely |
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Section 20.6166-1
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Voluntary payments of estate taxes by electronic funds transfer |
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Section 20.6302-1
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Duplicate receipts for payment of estate taxes |
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Section 20.6314-1
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Statutory provisions; lien for taxes |
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Section 20.6321
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Lien for taxes |
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Section 20.6321-1
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Validity and priority against certain persons |
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Section 20.6323-1
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Special lien for estate tax |
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Section 20.6324-1
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Release of lien or partial discharge of property; transfer certificates in nonresident estates |
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Section 20.6325-1
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Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
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Section 20.6601-1
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Section 6694 penalties applicable to tax return preparer |
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Section 20.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 20.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 20.6694-3
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Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and |
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Section 20.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 20.6695-1
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Claims for credit or refund by tax return preparers or appraisers |
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Section 20.6696-1
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Discharge of executor from personal liability for decedent's income and gift taxes |
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Section 20.6905-1
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Form of bonds |
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Section 20.7101-1
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Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests |
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Section 20.7520-1
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Valuation of charitable interests |
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Section 20.7520-2
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Limitation on the application of section 7520 |
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Section 20.7520-3
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Transitional rules |
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Section 20.7520-4
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Tax return preparer |
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Section 20.7701-1
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Certain elections under the Economic Recovery Tax Act of 1981 |