TAXABLE ESTATE

Section 20.2051-1 - Definition of taxable estate
Section 20.2052-1 - Exemption
Section 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general
Section 20.2053-2 - Deduction for funeral expenses
Section 20.2053-3 - Deduction for expenses of administering estate
Section 20.2053-4 - Deduction for claims against the estate
Section 20.2053-5 - Deductions for charitable, etc., pledges or subscriptions
Section 20.2053-6 - Deduction for taxes
Section 20.2053-7 - Deduction for unpaid mortgages
Section 20.2053-8 - Deduction for expenses in administering property not subject to claims
Section 20.2053-9 - Deduction for certain State death taxes
Section 20.2053-10 - Deduction for certain foreign death taxes
Section 20.2054-1 - Deduction for losses from casualties or theft
Section 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general
Section 20.2055-2 - Transfers not exclusively for charitable purposes
Section 20.2055-3 - Effect of death taxes and administration expenses
Section 20.2055-4 - Disallowance of charitable, etc., deductions because of "prohibited transactions" in the case of decedents dying before January 1, 1970
Section 20.2055-5 - Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969
Section 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property
Section 20.2056-0 - Table of contents
Section 20.2056(a)-1 - Marital deduction; in general
Section 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other "terminable interest"
Section 20.2056(a)-2 - Marital deduction; "deductible interests" and "nondeductible interests"
Section 20.2056(b)-2 - Marital deduction; interest in unidentified assets
Section 20.2056(b)-3 - Marital deduction; interest of spouse conditioned on survival for limited period
Section 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse
Section 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse
Section 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse
Section 20.2056(b)-7 - Election with respect to life estate for surviving spouse
Section 20.2056(b)-8 - Special rule for charitable remainder trusts
Section 20.2056(b)-9 - Denial of double deduction
Section 20.2056(b)-10 - Effective dates
Section 20.2056A-0 - Table of contents
Section 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen
Section 20.2056A-2 - Requirements for qualified domestic trust
Section 20.2056A-3 - QDOT election
Section 20.2056A-4 - Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust
Section 20.2056A-5 - Imposition of section 2056A estate tax
Section 20.2056A-6 - Amount of tax
Section 20.2056A-7 - Allowance of prior transfer credit under section 2013
Section 20.2056A-8 - Special rules for joint property
Section 20.2056A-9 - Designated Filer
Section 20.2056A-10 - Surviving spouse becomes citizen after QDOT established
Section 20.2056A-11 - Filing requirements and payment of the section 2056A estate tax
Section 20.2056A-12 - Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT
Section 20.2056A-13 - Effective dates
Section 20.2056(c)-1 - Marital deduction; definition of "passed from the decedent."
Section 20.2056(c)-2 - Marital deduction; definition of "passed from the decedent to his surviving spouse."
Section 20.2056(c)-3 - Marital deduction; definition of "passed from the decedent to a person other than his surviving spouse"
Section 20.2056(d)-1 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen
Section 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers
Section 20.2056(d)-3 - Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers