Treasury Regulations (26 C.F.R.)
26 CFR § 20.2056A-12
Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
Official textecfr.govlast amended
Under section 2056A(b)(13), in the case of any distribution from a QDOT on which an estate tax is imposed under section 2056A(b)(1)(A), the distribution is treated as a transfer by gift for purposes of section 1015, and any estate tax paid under section 2056A(b)(1)(A) is treated as a gift tax. See § 1.1015-5(c)(4) and (5) of this chapter for rules for determining the amount by which the basis of the distributed property is increased.
[T.D. 8612, 60 FR 43551, Aug. 22, 1995]
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In this part (40 sections)
- 20.2056(b)-9 · (b)-9 Denial of double deduction.
- 20.2056(b)-10 · (b)-10 Effective dates.
- 20.2056(c)-1 · (c)-1 Marital deduction; definition of “passed from the…
- 20.2056(c)-2 · (c)-2 Marital deduction; definition of “passed from the…
- 20.2056(c)-3 · (c)-3 Marital deduction; definition of “passed from the…
- 20.2056(d)-1 · (d)-1 Marital deduction; special rules for marital…
- 20.2056(d)-2 · (d)-2 Marital deduction; effect of disclaimers of…
- 20.2056(d)-3 · (d)-3 Marital deduction; effect of disclaimers of…
- 20.2056A-0 · Table of contents.
- 20.2056A-1 · Restrictions on allowance of marital deduction if…
- 20.2056A-2 · Requirements for qualified domestic trust.
- 20.2056A-3 · QDOT election.
- 20.2056A-4 · Procedures for conforming marital trusts and nontrust…
- 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…
- 20.2056A-12 · Increased basis for section 2056A estate tax paid with…
- 20.2056A-13 · Applicability dates.
- 20.2101-1 · Estates of nonresidents not citizens; tax imposed.
- 20.2102-1 · Estates of nonresidents not citizens; credits against tax.
- 20.2103-1 · Estates of nonresidents not citizens; “entire gross estate”.
- 20.2104-1 · Estates of nonresidents not citizens; property within the…
- 20.2105-1 · Estates of nonresidents not citizens; property without the…
- 20.2106-1 · Estates of nonresidents not citizens; taxable estate;…
- 20.2106-2 · Estates of nonresidents not citizens; deductions for…
- 20.2107-1 · Expatriation to avoid tax.
- 20.2202-1 · Missionaries in foreign service.
- 20.2203-1 · Definition of executor.
- 20.2204-1 · Discharge of executor from personal liability.
- 20.2204-2 · Discharge of fiduciary other than executor from personal…
- 20.2204-3 · Special rules for estates of decedents dying after December…
- 20.2205-1 · Reimbursement out of estate.
- 20.2206-1 · Liability of life insurance beneficiaries.
- 20.2207-1 · Liability of recipient of property over which decedent had…
- 20.2207A-1 · Right of recovery of estate taxes in the case of certain…
- 20.2207A-2 · Effective date.