§2013. Credit for tax on prior transfers — Inbound Citations
26 U.S.C. § 2013
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 2013 as a whole
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(3) If—(A) property passes to the surviving spouse of the decedent (hereinafter in this paragraph referred to as the “first decedent”),(B) without regard to this subsection, a deduction would be allowable under subsection (a) with respect to such property, and(C) such surviving spouse dies and the estate of such surviving spouse is subject to the tax imposed by this chapter,the Federal estate tax paid (or treated as paid under section 2056A(b)(7)) by the first decedent with respect to such property shall be allowed as a credit under section 2013 to the estate of such surviving spouse and the amount of such credit shall be determined under such section without regard to when the first decedent died and without regard to subsection (d)(3) of such section.
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(a) The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax and tax on prior transfers).
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(5) For purposes of subsection (a), sections 2012 and 2013 shall be applied as if the credit allowed under this subsection were allowed under section 2010.
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(3) The tax imposed by subsection (a) shall be credited with the amounts determined in accordance with subsections (a) and (b) of section 2102. For purposes of subsection (a) of section 2102, sections 2012 and 2013 shall be applied as if the credit allowed under paragraph (1) were allowed under section 2010.
Citations to §2013(d)(3)
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(3) If—(A) property passes to the surviving spouse of the decedent (hereinafter in this paragraph referred to as the “first decedent”),(B) without regard to this subsection, a deduction would be allowable under subsection (a) with respect to such property, and(C) such surviving spouse dies and the estate of such surviving spouse is subject to the tax imposed by this chapter,the Federal estate tax paid (or treated as paid under section 2056A(b)(7)) by the first decedent with respect to such property shall be allowed as a credit under section 2013 to the estate of such surviving spouse and the amount of such credit shall be determined under such section without regard to when the first decedent died and without regard to subsection (d)(3) of such section.