---
kind: "section"
citation: "26 C.F.R. § 20.2014-7"
title: "26"
number: "20.2014-7"
heading: "Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d)."
url: "https://uscodex.org/cfr/26/20.2014-7"
---

# §20.2014-7. Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).


If a deduction is allowed under [section 2053(d)](/cfr/26/2053.md?p=d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death taxes is subject to special limitations. In such a case the property described in subparagraphs (A), (B), and (C) of paragraphs (1) and (2) of [section 2014(b)](/cfr/26/2014.md?p=b) shall not include any property with respect to which a deduction is allowed under [section 2053(d)](/cfr/26/2053.md?p=d). The application of this section may be illustrated by the following example:


## Notes

### Amendments

[T.D. 6600, 27 FR 4984, May 27, 1962]

### Authority

Authority: 26 U.S.C. 7805. Section 20.2010-0 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-1 also issued under 26 U.S.C. 2001(g)(2) and 26 U.S.C. 2010(c)(6). Section 20.2010-2 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-3 also issued under 26 U.S.C. 2010(c)(6). Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2). Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2). Section 20.6060-1 also issued under 26 U.S.C. 6060(a). Section 20.6081-1 also issued under 26 U.S.C. 6081(a). Section 20.6109-1 also issued under 26 U.S.C. 6109(a). Section 20.6109-2 also issued under 26 U.S.C. 6109(a). Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 20.6695-1 also issued under 26 U.S.C. 6695(b). Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).

### Source

Source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

### Amendments

[T.D. 6600, 27 FR 4984, May 27, 1962]