26 CFR 20.2014-7
§ 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 20.2014-7, § 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112555
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Full text
If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death taxes is subject to special limitations. In such a case the property described in subparagraphs (A), (B), and (C) of paragraphs (1) and (2) of section 2014(b) shall not include any property with respect to which a deduction is allowed under section 2053(d). The application of this section may be illustrated by the following example:
Distribution of the Estate
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.