---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchB/part20"
level: "part"
label: "Part 20"
heading: "Estate Tax; Estates of Decedents Dying After August 16, 1954"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchB-part20"
sections_count: 188
---

# Part 20 — Estate Tax; Estates of Decedents Dying After August 16, 1954

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter B — Estate and Gift Taxes

## Sections

- [§20.0-1. Introduction.](/cfr/26/20.0-1.md)
- [§20.0-2. General description of tax.](/cfr/26/20.0-2.md)
- [§20.2001-1. Valuation of adjusted taxable gifts and section 2701(d) taxable events.](/cfr/26/20.2001-1.md)
- [§20.2001-2. Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.](/cfr/26/20.2001-2.md)
- [§20.2002-1. Liability for payment of tax.](/cfr/26/20.2002-1.md)
- [§20.2010-0. Table of contents.](/cfr/26/20.2010-0.md)
- [§20.2010-1. Unified credit against estate tax; in general.](/cfr/26/20.2010-1.md)
- [§20.2010-2. Portability provisions applicable to estate of a decedent survived by a spouse.](/cfr/26/20.2010-2.md)
- [§20.2010-3. Portability provisions applicable to the surviving spouse's estate.](/cfr/26/20.2010-3.md)
- [§20.2011-1. Credit for State death taxes.](/cfr/26/20.2011-1.md)
- [§20.2011-2. Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).](/cfr/26/20.2011-2.md)
- [§20.2012-1. Credit for gift tax.](/cfr/26/20.2012-1.md)
- [§20.2013-1. Credit for tax on prior transfers.](/cfr/26/20.2013-1.md)
- [§20.2013-2. “First limitation”.](/cfr/26/20.2013-2.md)
- [§20.2013-3. “Second limitation”.](/cfr/26/20.2013-3.md)
- [§20.2013-4. Valuation of property transferred.](/cfr/26/20.2013-4.md)
- [§20.2013-5. “Property” and “transfer” defined.](/cfr/26/20.2013-5.md)
- [§20.2013-6. Examples.](/cfr/26/20.2013-6.md)
- [§20.2014-1. Credit for foreign death taxes.](/cfr/26/20.2014-1.md)
- [§20.2014-2. “First limitation”.](/cfr/26/20.2014-2.md)
- [§20.2014-3. “Second limitation”.](/cfr/26/20.2014-3.md)
- [§20.2014-4. Application of credit in cases involving a death tax convention.](/cfr/26/20.2014-4.md)
- [§20.2014-5. Proof of credit.](/cfr/26/20.2014-5.md)
- [§20.2014-6. Period of limitations on credit.](/cfr/26/20.2014-6.md)
- [§20.2014-7. Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).](/cfr/26/20.2014-7.md)
- [§20.2015-1. Credit for death taxes on remainders.](/cfr/26/20.2015-1.md)
- [§20.2016-1. Recovery of death taxes claimed as credit.](/cfr/26/20.2016-1.md)
- [§20.2031-0. Table of contents.](/cfr/26/20.2031-0.md)
- [§20.2031-1. Definition of gross estate; valuation of property.](/cfr/26/20.2031-1.md)
- [§20.2031-2. Valuation of stocks and bonds.](/cfr/26/20.2031-2.md)
- [§20.2031-3. Valuation of interests in businesses.](/cfr/26/20.2031-3.md)
- [§20.2031-4. Valuation of notes.](/cfr/26/20.2031-4.md)
- [§20.2031-5. Valuation of cash on hand or on deposit.](/cfr/26/20.2031-5.md)
- [§20.2031-6. Valuation of household and personal effects.](/cfr/26/20.2031-6.md)
- [§20.2031-7. Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.](/cfr/26/20.2031-7.md)
- [§20.2031-8. Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.](/cfr/26/20.2031-8.md)
- [§20.2031-9. Valuation of other property.](/cfr/26/20.2031-9.md)
- [§20.2032-1. Alternate valuation.](/cfr/26/20.2032-1.md)
- [§20.2032A-3. Material participation requirements for valuation of certain farm and closely-held business real property.](/cfr/26/20.2032A-3.md)
- [§20.2032A-4. Method of valuing farm real property.](/cfr/26/20.2032A-4.md)
- [§20.2032A-8. Election and agreement to have certain property valued under section 2032A for estate tax purposes.](/cfr/26/20.2032A-8.md)
- [§20.2033-1. Property in which the decedent had an interest.](/cfr/26/20.2033-1.md)
- [§20.2034-1. Dower or curtesy interests.](/cfr/26/20.2034-1.md)
- [§20.2036-1. Transfers with retained life estate.](/cfr/26/20.2036-1.md)
- [§20.2037-1. Transfers taking effect at death.](/cfr/26/20.2037-1.md)
- [§20.2038-1. Revocable transfers.](/cfr/26/20.2038-1.md)
- [§20.2039-1. Annuities.](/cfr/26/20.2039-1.md)
- [§20.2039-1T. Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).](/cfr/26/20.2039-1T.md)
- [§20.2039-2. Annuities under “qualified plans” and section 403(b) annuity contracts.](/cfr/26/20.2039-2.md)
- [§20.2039-3. Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.](/cfr/26/20.2039-3.md)
- [§20.2039-4. Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.](/cfr/26/20.2039-4.md)
- [§20.2039-5. Annuities under individual retirement plans.](/cfr/26/20.2039-5.md)
- [§20.2040-1. Joint interests.](/cfr/26/20.2040-1.md)
- [§20.2041-1. Powers of appointment; in general.](/cfr/26/20.2041-1.md)
- [§20.2041-2. Powers of appointment created on or before October 21, 1942.](/cfr/26/20.2041-2.md)
- [§20.2041-3. Powers of appointment created after October 21, 1942.](/cfr/26/20.2041-3.md)
- [§20.2042-1. Proceeds of life insurance.](/cfr/26/20.2042-1.md)
- [§20.2043-1. Transfers for insufficient consideration.](/cfr/26/20.2043-1.md)
- [§20.2044-1. Certain property for which marital deduction was previously allowed.](/cfr/26/20.2044-1.md)
- [§20.2044-2. Effective dates.](/cfr/26/20.2044-2.md)
- [§20.2045-1. Applicability to pre-existing transfers or interests.](/cfr/26/20.2045-1.md)
- [§20.2046-1. Disclaimed property.](/cfr/26/20.2046-1.md)
- [§20.2031-7A. Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.](/cfr/26/20.2031-7A.md)
- [§20.2051-1. Definition of taxable estate.](/cfr/26/20.2051-1.md)
- [§20.2052-1. Exemption.](/cfr/26/20.2052-1.md)
- [§20.2053-1. Deductions for expenses, indebtedness, and taxes; in general.](/cfr/26/20.2053-1.md)
- [§20.2053-2. Deduction for funeral expenses.](/cfr/26/20.2053-2.md)
- [§20.2053-3. Deduction for expenses of administering estate.](/cfr/26/20.2053-3.md)
- [§20.2053-4. Deduction for claims against the estate.](/cfr/26/20.2053-4.md)
- [§20.2053-5. Deductions for charitable, etc., pledges or subscriptions.](/cfr/26/20.2053-5.md)
- [§20.2053-6. Deduction for taxes.](/cfr/26/20.2053-6.md)
- [§20.2053-7. Deduction for unpaid mortgages.](/cfr/26/20.2053-7.md)
- [§20.2053-8. Deduction for expenses in administering property not subject to claims.](/cfr/26/20.2053-8.md)
- [§20.2053-9. Deduction for certain State death taxes.](/cfr/26/20.2053-9.md)
- [§20.2053-10. Deduction for certain foreign death taxes.](/cfr/26/20.2053-10.md)
- [§20.2054-1. Deduction for losses from casualties or theft.](/cfr/26/20.2054-1.md)
- [§20.2055-1. Deduction for transfers for public, charitable, and religious uses; in general.](/cfr/26/20.2055-1.md)
- [§20.2055-2. Transfers not exclusively for charitable purposes.](/cfr/26/20.2055-2.md)
- [§20.2055-3. Effect of death taxes and administration expenses.](/cfr/26/20.2055-3.md)
- [§20.2055-4. Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.](/cfr/26/20.2055-4.md)
- [§20.2055-5. Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.](/cfr/26/20.2055-5.md)
- [§20.2055-6. Disallowance of double deduction in the case of qualified terminable interest property.](/cfr/26/20.2055-6.md)
- [§20.2056-0. Table of contents.](/cfr/26/20.2056-0.md)
- [§20.2056(a)-1. Marital deduction; in general.](/cfr/26/20.2056(a)-1.md)
- [§20.2056(a)-2. Marital deduction; “deductible interests” and “nondeductible interests”.](/cfr/26/20.2056(a)-2.md)
- [§20.2056(b)-1. Marital deduction; limitation in case of life estate or other “terminable interest”.](/cfr/26/20.2056(b)-1.md)
- [§20.2056(b)-2. Marital deduction; interest in unidentified assets.](/cfr/26/20.2056(b)-2.md)
- [§20.2056(b)-3. Marital deduction; interest of spouse conditioned on survival for limited period.](/cfr/26/20.2056(b)-3.md)
- [§20.2056(b)-4. Marital deduction; valuation of interest passing to surviving spouse.](/cfr/26/20.2056(b)-4.md)
- [§20.2056(b)-5. Marital deduction; life estate with power of appointment in surviving spouse.](/cfr/26/20.2056(b)-5.md)
- [§20.2056(b)-6. Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.](/cfr/26/20.2056(b)-6.md)
- [§20.2056(b)-7. Election with respect to life estate for surviving spouse.](/cfr/26/20.2056(b)-7.md)
- [§20.2056(b)-8. Special rule for charitable remainder trusts.](/cfr/26/20.2056(b)-8.md)
- [§20.2056(b)-9. Denial of double deduction.](/cfr/26/20.2056(b)-9.md)
- [§20.2056(b)-10. Effective dates.](/cfr/26/20.2056(b)-10.md)
- [§20.2056(c)-1. Marital deduction; definition of “passed from the decedent.”](/cfr/26/20.2056(c)-1.md)
- [§20.2056(c)-2. Marital deduction; definition of “passed from the decedent to his surviving spouse.”](/cfr/26/20.2056(c)-2.md)
- [§20.2056(c)-3. Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.](/cfr/26/20.2056(c)-3.md)
- [§20.2056(d)-1. Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.](/cfr/26/20.2056(d)-1.md)
- [§20.2056(d)-2. Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.](/cfr/26/20.2056(d)-2.md)
- [§20.2056(d)-3. Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.](/cfr/26/20.2056(d)-3.md)
- [§20.2056A-0. Table of contents.](/cfr/26/20.2056A-0.md)
- [§20.2056A-1. Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.](/cfr/26/20.2056A-1.md)
- [§20.2056A-2. Requirements for qualified domestic trust.](/cfr/26/20.2056A-2.md)
- [§20.2056A-3. QDOT election.](/cfr/26/20.2056A-3.md)
- [§20.2056A-4. Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.](/cfr/26/20.2056A-4.md)
- [§20.2056A-5. Imposition of section 2056A estate tax.](/cfr/26/20.2056A-5.md)
- [§20.2056A-6. Amount of tax.](/cfr/26/20.2056A-6.md)
- [§20.2056A-7. Allowance of prior transfer credit under section 2013.](/cfr/26/20.2056A-7.md)
- [§20.2056A-8. Special rules for joint property.](/cfr/26/20.2056A-8.md)
- [§20.2056A-9. Designated Filer.](/cfr/26/20.2056A-9.md)
- [§20.2056A-10. Surviving spouse becomes citizen after QDOT established.](/cfr/26/20.2056A-10.md)
- [§20.2056A-11. Filing requirements and payment of the section 2056A estate tax.](/cfr/26/20.2056A-11.md)
- [§20.2056A-12. Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.](/cfr/26/20.2056A-12.md)
- [§20.2056A-13. Applicability dates.](/cfr/26/20.2056A-13.md)
- [§20.2101-1. Estates of nonresidents not citizens; tax imposed.](/cfr/26/20.2101-1.md)
- [§20.2102-1. Estates of nonresidents not citizens; credits against tax.](/cfr/26/20.2102-1.md)
- [§20.2103-1. Estates of nonresidents not citizens; “entire gross estate”.](/cfr/26/20.2103-1.md)
- [§20.2104-1. Estates of nonresidents not citizens; property within the United States.](/cfr/26/20.2104-1.md)
- [§20.2105-1. Estates of nonresidents not citizens; property without the United States.](/cfr/26/20.2105-1.md)
- [§20.2106-1. Estates of nonresidents not citizens; taxable estate; deductions in general.](/cfr/26/20.2106-1.md)
- [§20.2106-2. Estates of nonresidents not citizens; deductions for expenses, losses, etc.](/cfr/26/20.2106-2.md)
- [§20.2107-1. Expatriation to avoid tax.](/cfr/26/20.2107-1.md)
- [§20.2202-1. Missionaries in foreign service.](/cfr/26/20.2202-1.md)
- [§20.2203-1. Definition of executor.](/cfr/26/20.2203-1.md)
- [§20.2204-1. Discharge of executor from personal liability.](/cfr/26/20.2204-1.md)
- [§20.2204-2. Discharge of fiduciary other than executor from personal liability.](/cfr/26/20.2204-2.md)
- [§20.2204-3. Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.](/cfr/26/20.2204-3.md)
- [§20.2205-1. Reimbursement out of estate.](/cfr/26/20.2205-1.md)
- [§20.2206-1. Liability of life insurance beneficiaries.](/cfr/26/20.2206-1.md)
- [§20.2207-1. Liability of recipient of property over which decedent had power of appointment.](/cfr/26/20.2207-1.md)
- [§20.2207A-1. Right of recovery of estate taxes in the case of certain marital deduction property.](/cfr/26/20.2207A-1.md)
- [§20.2207A-2. Effective date.](/cfr/26/20.2207A-2.md)
- [§20.2208-1. Certain residents of possessions considered citizens of the United States.](/cfr/26/20.2208-1.md)
- [§20.2209-1. Certain residents of possessions considered nonresidents not citizens of the United States.](/cfr/26/20.2209-1.md)
- [§20.6001-1. Persons required to keep records and render statements.](/cfr/26/20.6001-1.md)
- [§20.6011-1. General requirement of return, statement, or list.](/cfr/26/20.6011-1.md)
- [§20.6011-4. Requirement of statement disclosing participation in certain transactions by taxpayers.](/cfr/26/20.6011-4.md)
- [§20.6018-1. Returns.](/cfr/26/20.6018-1.md)
- [§20.6018-2. Returns; person required to file return.](/cfr/26/20.6018-2.md)
- [§20.6018-3. Returns; contents of returns.](/cfr/26/20.6018-3.md)
- [§20.6018-4. Returns; documents to accompany the return.](/cfr/26/20.6018-4.md)
- [§20.6036-1. Notice of qualification as executor of estate of decedent dying before 1971.](/cfr/26/20.6036-1.md)
- [§20.6036-2. Notice of qualification as executor of estate of decedent dying after 1970.](/cfr/26/20.6036-2.md)
- [§20.6060-1. Reporting requirements for tax return preparers.](/cfr/26/20.6060-1.md)
- [§20.6061-1. Signing of returns and other documents.](/cfr/26/20.6061-1.md)
- [§20.6065-1. Verification of returns.](/cfr/26/20.6065-1.md)
- [§20.6071-1. Time for filing preliminary notice required by § 20.6036-1.](/cfr/26/20.6071-1.md)
- [§20.6075-1. Returns; time for filing estate tax return.](/cfr/26/20.6075-1.md)
- [§20.6081-1. Extension of time for filing the return.](/cfr/26/20.6081-1.md)
- [§20.6091-1. Place for filing returns or other documents.](/cfr/26/20.6091-1.md)
- [§20.6091-2. Exceptional cases.](/cfr/26/20.6091-2.md)
- [§20.6107-1. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](/cfr/26/20.6107-1.md)
- [§20.6109-1. Tax return preparers furnishing identifying numbers for returns or claims for refund.](/cfr/26/20.6109-1.md)
- [§20.6151-1. Time and place for paying tax shown on the return.](/cfr/26/20.6151-1.md)
- [§20.6161-1. Extension of time for paying tax shown on the return.](/cfr/26/20.6161-1.md)
- [§20.6161-2. Extension of time for paying deficiency in tax.](/cfr/26/20.6161-2.md)
- [§20.6163-1. Extension of time for payment of estate tax on value of reversionary or remainder interest in property.](/cfr/26/20.6163-1.md)
- [§20.6165-1. Bonds where time to pay tax or deficiency has been extended.](/cfr/26/20.6165-1.md)
- [§20.6166-1. Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.](/cfr/26/20.6166-1.md)
- [§20.6166A-1. Extension of time for payment of estate tax where estate consists largely of interest in closely held business.](/cfr/26/20.6166A-1.md)
- [§20.6166A-2. Definition of an interest in a closely held business.](/cfr/26/20.6166A-2.md)
- [§20.6166A-3. Acceleration of payment.](/cfr/26/20.6166A-3.md)
- [§20.6166A-4. Special rules applicable where due date of return was before September 3, 1958.](/cfr/26/20.6166A-4.md)
- [§20.6302-1. Voluntary payments of estate taxes by electronic funds transfer.](/cfr/26/20.6302-1.md)
- [§20.6314-1. Duplicate receipts for payment of estate taxes.](/cfr/26/20.6314-1.md)
- [§20.6321. Statutory provisions; lien for taxes.](/cfr/26/20.6321.md)
- [§20.6321-1. Lien for taxes.](/cfr/26/20.6321-1.md)
- [§20.6323-1. Validity and priority against certain persons.](/cfr/26/20.6323-1.md)
- [§20.6324-1. Special lien for estate tax.](/cfr/26/20.6324-1.md)
- [§20.6324A-1. Special lien for estate tax deferred under section 6166 or 6166A.](/cfr/26/20.6324A-1.md)
- [§20.6324B-1. Special lien for additional estate tax attributable to farm, etc., valuation.](/cfr/26/20.6324B-1.md)
- [§20.6325-1. Release of lien or partial discharge of property; transfer certificates in nonresident estates.](/cfr/26/20.6325-1.md)
- [§20.6601-1. Interest on underpayment, nonpayment, or extensions of time for payment, of tax.](/cfr/26/20.6601-1.md)
- [§20.6694-1. Section 6694 penalties applicable to tax return preparer.](/cfr/26/20.6694-1.md)
- [§20.6694-2. Penalties for understatement due to an unreasonable position.](/cfr/26/20.6694-2.md)
- [§20.6694-3. Penalty for understatement due to willful, reckless, or intentional conduct.](/cfr/26/20.6694-3.md)
- [§20.6694-4. Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.](/cfr/26/20.6694-4.md)
- [§20.6695-1. Other assessable penalties with respect to the preparation of tax returns for other persons.](/cfr/26/20.6695-1.md)
- [§20.6696-1. Claims for credit or refund by tax return preparers or appraisers.](/cfr/26/20.6696-1.md)
- [§20.6905-1. Discharge of executor from personal liability for decedent's income and gift taxes.](/cfr/26/20.6905-1.md)
- [§20.7101-1. Form of bonds.](/cfr/26/20.7101-1.md)
- [§20.7520-1. Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.](/cfr/26/20.7520-1.md)
- [§20.7520-2. Valuation of charitable interests.](/cfr/26/20.7520-2.md)
- [§20.7520-3. Limitation on the application of section 7520.](/cfr/26/20.7520-3.md)
- [§20.7520-4. Transitional rules.](/cfr/26/20.7520-4.md)
- [§20.7701-1. Tax return preparer.](/cfr/26/20.7701-1.md)
- [§20.7701-2. Definitions; spouse, husband and wife, husband, wife, marriage.](/cfr/26/20.7701-2.md)