26 CFR 20.2056A-12
§ 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2056A-12, § 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112644
- Permanent ID
ys:prov:112644@1- SHA-256
04d06793447b3487fed122bc54fd92e6097e7199c522de0f7386d8d1d9902498
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.