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Title 26

Displaying title 26, up to date as of 10/08/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter B —Estate and Gift Taxes
  4. Part 20 —Estate Tax; Estates of Decedents Dying After August 16, 1954
  5. Taxable Estate   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter BEstate and Gift Taxes20 – 29
Part 20Estate Tax; Estates of Decedents Dying After August 16, 195420.0-1 – 20.7701-2
Taxable Estate20.2051-1 – 20.2056A-13
§ 20.2051-1Definition of taxable estate.
§ 20.2052-1Exemption.
§ 20.2053-1Deductions for expenses, indebtedness, and taxes; in general.
§ 20.2053-2Deduction for funeral expenses.
§ 20.2053-3Deduction for expenses of administering estate.
§ 20.2053-4Deduction for claims against the estate.
§ 20.2053-5Deductions for charitable, etc., pledges or subscriptions.
§ 20.2053-6Deduction for taxes.
§ 20.2053-7Deduction for unpaid mortgages.
§ 20.2053-8Deduction for expenses in administering property not subject to claims.
§ 20.2053-9Deduction for certain State death taxes.
§ 20.2053-10Deduction for certain foreign death taxes.
§ 20.2054-1Deduction for losses from casualties or theft.
§ 20.2055-1Deduction for transfers for public, charitable, and religious uses; in general.
§ 20.2055-2Transfers not exclusively for charitable purposes.
§ 20.2055-3Effect of death taxes and administration expenses.
§ 20.2055-4Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
§ 20.2055-5Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
§ 20.2055-6Disallowance of double deduction in the case of qualified terminable interest property.
§ 20.2056-0Table of contents.
§ 20.2056(a)-1Marital deduction; in general.
§ 20.2056(a)-2Marital deduction; “deductible interests” and “nondeductible interests”.
§ 20.2056(b)-1Marital deduction; limitation in case of life estate or other “terminable interest”.
§ 20.2056(b)-2Marital deduction; interest in unidentified assets.
§ 20.2056(b)-3Marital deduction; interest of spouse conditioned on survival for limited period.
§ 20.2056(b)-4Marital deduction; valuation of interest passing to surviving spouse.
§ 20.2056(b)-5Marital deduction; life estate with power of appointment in surviving spouse.
§ 20.2056(b)-6Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
§ 20.2056(b)-7Election with respect to life estate for surviving spouse.
§ 20.2056(b)-8Special rule for charitable remainder trusts.
§ 20.2056(b)-9Denial of double deduction.
§ 20.2056(b)-10Effective dates.
§ 20.2056(c)-1Marital deduction; definition of “passed from the decedent.”
§ 20.2056(c)-2Marital deduction; definition of “passed from the decedent to his surviving spouse.”
§ 20.2056(c)-3Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
§ 20.2056(d)-1Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
§ 20.2056(d)-2Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
§ 20.2056(d)-3Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
§ 20.2056A-0Table of contents.
§ 20.2056A-1Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
§ 20.2056A-2Requirements for qualified domestic trust.
§ 20.2056A-3QDOT election.
§ 20.2056A-4Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
§ 20.2056A-5Imposition of section 2056A estate tax.
§ 20.2056A-6Amount of tax.
§ 20.2056A-7Allowance of prior transfer credit under section 2013.
§ 20.2056A-8Special rules for joint property.
§ 20.2056A-9Designated Filer.
§ 20.2056A-10Surviving spouse becomes citizen after QDOT established.
§ 20.2056A-11Filing requirements and payment of the section 2056A estate tax.
§ 20.2056A-12Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
§ 20.2056A-13Applicability dates.
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