Treasury Regulations (26 C.F.R.)
26 CFR § 20.2207A-2
Effective date.
Official textecfr.govlast amended
The provisions of § 20.2207A-1 are effective with respect to estates of decedents dying after March 1, 1994. With respect to estates of decedent dying on or before such date, the executor of the decedent's estate may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2207A-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.
[T.D. 8522, 59 FR 9655, Mar. 1, 1994]
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In this part (40 sections)
- 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.
- 20.2208-1 · Certain residents of possessions considered citizens of the…
- 20.2209-1 · Certain residents of possessions considered nonresidents…
- 20.6001-1 · Persons required to keep records and render statements.
- 20.6011-1 · General requirement of return, statement, or list.
- 20.6011-4 · Requirement of statement disclosing participation in…
- 20.6018-1 · Returns.
- 20.6018-2 · Returns; person required to file return.
- 20.6018-3 · Returns; contents of returns.
- 20.6018-4 · Returns; documents to accompany the return.
- 20.6036-1 · Notice of qualification as executor of estate of decedent…
- 20.6036-2 · Notice of qualification as executor of estate of decedent…
- 20.6060-1 · Reporting requirements for tax return preparers.
- 20.6061-1 · Signing of returns and other documents.
- 20.6065-1 · Verification of returns.
- 20.6071-1 · Time for filing preliminary notice required by § 20.6036-1.
- 20.6075-1 · Returns; time for filing estate tax return.
- 20.6081-1 · Extension of time for filing the return.
- 20.6091-1 · Place for filing returns or other documents.
- 20.6091-2 · Exceptional cases.