CHAPTER I-INTERNAL REVENUE SERVICE (Continued) (This book contains Parts 20 to 221) SUBCHAPTER B-ESTATE AND GIFT TAXES Part 20 Estate tax; estates of decedents dying after August 16, 1954. 24 Certain estate tax matters under Small Business Tax Revision Act of 1958. 25 31 Gift tax; gifts made after December 31, 1954. SUBCHAPTER C-EMPLOYMENT TAXES Employment taxes; applicable on and after January 1, 1955. 148 Certain excise tax matters under Excise Tax Technical Changes Act of 1958. 149 Monthly returns and payment of excise taxes. 151 Regulations under the Harrison Narcotic Law, as amended. SUBCHAPTER E-ALCOHOL, TOBACCO AND OTHER EXCISE TAXES 197 198 200 212 216 Stills. Drawback on distilled spirits used in manufacturing nonbeverage products Production of volatile fruit-flavor concentrates. Rules of practice in permit proceedings. Formulas for denatured alcohol. Denaturation of rum. 220 Production of distilled spirits. 221 Production of brandy. 20.2051 Statutory provisions; definition of taxable estate. 20.2051-1 Definition of taxable estate. 20.2052 Statutory provisions; exemption. 20.2052-1 Exemption. 20.2053 Statutory provisions; expenses, indebtedness, and taxes. 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general. 20.2053-2 Deduction for funeral expenses. 20.2053-3 Deduction for expenses of administering estate. 20.2053-4 Deduction for claims against the estate; in general. 202053-5 Deductions for charitable, etc., pledges or subscriptions. 20.2053-6 Deduction for taxes. 0.2053-7 Deduction for unpaid mortgages. 20.2053-8 Deduction for expenses in administering property not subject to claims. 20.2053-9 Deduction for certain State death taxes. 20.2054 Statutory provisions; losses. Sec. 20.2054-1 Deduction for losses from casualties or theft. 20.2055 Statutory provisions; transfers for public, charitable, and religious uses. 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general. 20.2055-2 Transfers not exclusively for charitable purposes. 20.2055-3 Death taxes payable out of charitable transfers. 20.2055-4 Disallowance of charitable, etc., deductions because of "prohibited transactions". 20.2056 (a) Statutory provisions; bequests, etc., to surviving spouse; allowance of marital deduction. 20.2056 (a)-1 Marital deduction; in general. 20.2056 (a)-2 Marital deduction; "deductible interests" and "nondeductible interests". 20.2056 (b) Statutory provisions; bequests, etc., to surviving spouse; limitation in the case of life estate or other terminable interest. 20.2056 (b)-1 Marital deduction; limitation in case of life estate or other "terminable interest". 20.2056 (b)-2 Marital deduction; interest in unidentified assets. 20.2056 (b)-3 Marital deduction; interest of spouse conditioned on survival for limited period. 20.2056 (b)-4 Marital deduction; valuation of interest passing to surviving spouse. 20.2056 (b)-5 Marital deduction; life estate with power of appointment in surviving spouse. 20.2056 (b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse. 20.2056 (c) Statutory provisions; bequests, etc., to surviving spouse; limitation on aggregate of deductions. 20.2056 (c)-1 Marital deduction; limitation on aggregate of deductions; in general. 20.2056 (c)-2 Marital deduction in cases involving community property. 20.2056 (d) Statutory provisions; bequests, etc., to surviving spouse; disclaimers. 20.2056 (d)-1 Marital deduction; effect of disclaimers. 20.2056 (e) Statutory provisions; bequests, etc., to surviving spouse; definition. 20.2056 (e)-1 Marital deduction; definition of "passed from the decedent". 20.2056 (e)-2 Marital deduction; definition of "passed from the decedent to his surviving spouse". 20.2056 (e)-3 Marital deduction; definition of "passed from the decendent to a person other than his surviving spouse". ESTATES OF NONRESIDENTS NOT CITIZENS 20.2101 Statutory provisions; tax imposed. 20.2101-1 Estates of nonresidents not citizens; tax imposed. |