PART 20 -- ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Authority: 26 U.S.C. 7805.
Section 20.2010-0 also issued under 26 U.S.C. 2010(c)(6).
Section 20.2010-1 also issued under 26 U.S.C. 2001(g)(2) and 2010(c)(6).
Section 20.2010-2 also issued under 26 U.S.C. 2010(c)(6).
Section 20.2010-3 also issued under 26 U.S.C. 2010(c)(6).
Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2).
Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2).
Section 20.6060-1 also issued under 26 U.S.C. 6060(a).
Section 20.6081-1 also issued under 26 U.S.C. 6081(a).
Section 20.6109-1 also issued under 26 U.S.C. 6109(a).
Section 20.6109-2 also issued under 26 U.S.C. 6109(a).
Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h).
Section 20.6695-1 also issued under 26 U.S.C. 6695(b).
Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2).
Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).
Source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Authority amended by T.D. 8522, 59 FR 9642-9664, Mar. 1, 1994; T.D. 8540, 59 FR 30100-30179, June 10, 1994; T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; T.D. 8828, 64 FR 37675-37678, July 13, 1999; T.D. 8886, 64 FR 36907-36944, June 12, 2000; T.D. 8957, 66 FR 38544-38547, July 25, 2001; T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008, corrected at 74 FR 5103-5107, Jan. 29, 2009; amended by T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9593, 77 FR 36150-36163, June 18, 2012; T.D. 9725, 80 FR 34279-34292, June 16, 2015; amended by T D. 9884, 84 FR 64995-65000, Nov. 26, 2019.
