Subjgrp 4. Credits Against Tax
- § 20.2011-1 - Credit for State death taxes.
- § 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- § 20.2012-1 - Credit for gift tax.
- § 20.2013-1 - Credit for tax on prior transfers.
- § 20.2013-2 - “First limitation”.
- § 20.2013-3 - “Second limitation”.
- § 20.2013-4 - Valuation of property transferred.
- § 20.2013-5 - “Property” and “transfer” defined.
- § 20.2013-6 - Examples.
- § 20.2014-1 - Credit for foreign death taxes.
- § 20.2014-2 -
- § 20.2014-3 - “Second limitation”.
- § 20.2014-4 - Application of credit in cases involving a death tax convention.
- § 20.2014-5 - Proof of credit.
- § 20.2014-6 - Period of limitations on credit.
- § 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- § 20.2015-1 - Credit for death taxes on remainders.
- § 20.2016-1 - Recovery of death taxes claimed as credit.