Note: Click here to access the Government Printing Office to locate the U.S. Code cites below.
Reg. §1.1014-4 (26CFR1.1014-4): Uniformity of basis; adjustment to basis.
Reg. §1.401(a)(9)-1: Minimum distribution requirement in general.
Reg. §1.671-3 (26CFR1.671-3): Attribution or inclusion of income, deductions, and credits against tax.
Reg. §1.671-4 (26CFR1.671-4): Method of Reporting
Reg. §20.2041-1 (26CFR20.2041-1): Powers of appointment; in general.
Reg. §20.2056(a)-2 (26CFR20.2056(a)-2): Marital deduction; "deductible interests" and "nondeductible interests".
Reg. §20.2056(b)-5 (26CFR20.2056(b)-5): Marital deduction; life estate with power of appointment in surviving spouse.
Reg. §20.2056(b)-7 (26CFR20.2056(b)-7): Election with respect to life estate for surviving spouse.
Reg. §20.2056A-0 (26CFR20.2056A-0): Tax Imposed -- Table of Contents
Reg. §20.2056A-1 (26CFR20.2056A-1): Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
Reg. §20.2056A-2 (26CFR20.2056A-2): Requirements for qualified domestic trust.
Reg. §20.2056A-3 (26CFR20.2056A-3): QDOT election.
Reg. §20.2056A-4 (26CFR20.2056A-4): Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
Reg. §20.2056A-5 (26CFR20.2056A-5): Imposition of section 2056A estate tax.
Reg. §20.2056A-6 (26CFR20.2056A-6): Amount of tax.
Reg. §20.2056A-7 (26CFR20.2056A-7): Allowance of prior transfer credit under section 2013.
Reg. §20.2056A-8 (26CFR20.2056A-8): Special rules for joint property.
Reg. §20.2056A-9 (26CFR20.2056A-9): Designated Filer.
Reg. §20.2056A-10 (26CFR20.2056A-10): Surviving spouse becomes citizen after QDOT established.
Reg. §20.2056A-11 (26CFR20.2056A-11): Filing requirements and payment of the section 2056A estate tax.
Reg. §20.2056A-12 (26CFR20.2056A-12): Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
Reg. §20.2056A-13 (26CFR20.2056A-13): Effective date.
Reg. §26.2612-1 (26CFR20.2612-1): Definitions.
Reg. §26.2642-2 (26CFR20.2642-2): Valuation.
Reg. §26.2652-1 (26CFR20.2652-1): Transferor defined; other definitions.
Reg. §26.2654-1 (26CFR20.2654-1): Certain trusts treated as separate trusts.