All IRC Regulations

14 results for "2056A"

Showing top 14 matches in Treasury Regulations.

§ 20.2056A-0
Table of contents.
§ 20.2056A-1
Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
§ 20.2056A-2
Requirements for qualified domestic trust.
§ 20.2056A-3
QDOT election.
§ 20.2056A-4
Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
§ 20.2056A-5
Imposition of section 2056A estate tax.
§ 20.2056A-6
Amount of tax.
§ 20.2056A-7
Allowance of prior transfer credit under section 2013.
§ 20.2056A-8
Special rules for joint property.
§ 20.2056A-9
Designated Filer.
§ 20.2056A-10
Surviving spouse becomes citizen after QDOT established.
§ 20.2056A-11
Filing requirements and payment of the section 2056A estate tax.
§ 20.2056A-12
Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
§ 20.2056A-13
Effective dates.