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Title 26

Displaying title 26, up to date as of 8/11/2026. Title 26 was last amended 8/10/2026.
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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. Procedure and Administration   View Full Text
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eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

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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
Procedure and Administration20.6001-1 – 20.7101-1
§ 20.6001-1Persons required to keep records and render statements.
§ 20.6011-1General requirement of return, statement, or list.
§ 20.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 20.6018-1Returns.
§ 20.6018-2Returns; person required to file return.
§ 20.6018-3Returns; contents of returns.
§ 20.6018-4Returns; documents to accompany the return.
§ 20.6036-1Notice of qualification as executor of estate of decedent dying before 1971.
§ 20.6036-2Notice of qualification as executor of estate of decedent dying after 1970.
§ 20.6060-1Reporting requirements for tax return preparers.
§ 20.6061-1Signing of returns and other documents.
§ 20.6065-1Verification of returns.
§ 20.6071-1Time for filing preliminary notice required by § 20.6036-1.
§ 20.6075-1Returns; time for filing estate tax return.
§ 20.6081-1Extension of time for filing the return.
§ 20.6091-1Place for filing returns or other documents.
§ 20.6091-2Exceptional cases.
§ 20.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 20.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 20.6151-1Time and place for paying tax shown on the return.
§ 20.6161-1Extension of time for paying tax shown on the return.
§ 20.6161-2Extension of time for paying deficiency in tax.
§ 20.6163-1Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
§ 20.6165-1Bonds where time to pay tax or deficiency has been extended.
§ 20.6166-1Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
§ 20.6166A-1Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
§ 20.6166A-2Definition of an interest in a closely held business.
§ 20.6166A-3Acceleration of payment.
§ 20.6166A-4Special rules applicable where due date of return was before September 3, 1958.
§ 20.6302-1Voluntary payments of estate taxes by electronic funds transfer.
§ 20.6314-1Duplicate receipts for payment of estate taxes.
§ 20.6321Statutory provisions; lien for taxes.
§ 20.6321-1Lien for taxes.
§ 20.6323-1Validity and priority against certain persons.
§ 20.6324-1Special lien for estate tax.
§ 20.6324A-1Special lien for estate tax deferred under section 6166 or 6166A.
§ 20.6324B-1Special lien for additional estate tax attributable to farm, etc., valuation.
§ 20.6325-1Release of lien or partial discharge of property; transfer certificates in nonresident estates.
§ 20.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 20.6694-1Section 6694 penalties applicable to tax return preparer.
§ 20.6694-2Penalties for understatement due to an unreasonable position.
§ 20.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 20.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 20.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 20.6696-1Claims for credit or refund by tax return preparers or appraisers.
§ 20.6905-1Discharge of executor from personal liability for decedent's income and gift taxes.
§ 20.7101-1Form of bonds.
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