Treasury Regulations · 26 CFR
§ 20.2011-2. Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2011
Cite as 26 CFR § 20.2011-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 24, 1958 by T.D. 6296
- Last amended
- May 29, 1962 by T.D. 6600
- Issued under
- 26 U.S.C. § 2011
- Length
- 683 words · about 3 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 2
If a deduction is allowed under section 2053(d) for State death taxes paid with respect to a charitable gift, the credit for State death taxes is subject to special limitations. Under these limitations, the credit cannot exceed the least of the following:
The application of this section may be illustrated by the following example:
The decedent died January 1, 1955, leaving a gross estate of $925,000. Expenses, indebtedness, etc., amounted to $25,000. The decedent bequeathed $400,000 to his son with the direction that the son bear the State death taxes on the bequest. The residuary estate was left to a charitable organization. Except as noted above, all Federal and State death taxes were payable out of the residuary estate. The State imposed death taxes of $60,000 on the son's bequest and death taxes of $75,000 on the bequest to charity. No death taxes were imposed by a foreign country with respect to any property in the gross estate. The decedent's taxable estate (determined without regard to the limitation imposed by section 2011(e)(2)(B) is computed as follows:
| Gross estate | $925,000.00 | |||
| Expenses, indebtedness, etc. | $25,000.00 | |||
| Exemption | 60,000.00 | |||
| Deduction under section 2053(d) | 75,000.00 | |||
| Charitable deduction: | ||||
| Gross estate | $925,000.00 | |||
| Expenses, etc | $25,000.00 | |||
| Bequest to son | 400,000.00 | |||
| State death tax paid from residue | 75,000.00 | |||
| Federal estate tax paid from residue | 122,916.67 | 622,916.67 | 302,083.33 | 462,083.33 |
| Taxable estate | 462,916.67 |
If the deduction under section 2053(d) were not allowed, the decedent's taxable estate would be computed as follows:
| Gross estate | $925,000.00 | |||
| Expenses, indebtedness, etc. | $25,000.00 | |||
| Exemption | 60,000.00 | |||
| Charitable deduction: | ||||
| Gross estate | $925,000.00 | |||
| Expenses, etc | $25,000.00 | |||
| Bequest to son | 400,000.00 | |||
| State death tax paid from residue | 75,000.00 | |||
| Federal estate tax paid from residue | 155,000.00 | 655,000.00 | 270,000.00 | 355,000.00 |
| Taxable estate | 570,000.00 |
On a taxable estate of $570,000, the maximum credit allowable under section 2011(b) would be $15,200. Under these facts, the credit for State death taxes is determined as follows:
| (1) Amount of State death taxes paid other than those for which a deduction is allowed under section 2053(d) ($135,000−$75,000) | $60,000.00 |
| (2) Amount indicated in section 2011(b) to be the maximum credit allowable with respect to the decedent's taxable estate of $462,916.67 | 10,916.67 |
| (3) Amount determined by use of the ratio described in paragraph (c) above [($60,000 ÷ $135,000) × $15,200] | 6,755.56 |
| (4) Credit for State death taxes (least of subparagraphs (1) through (3) above) | 6,755.56 |
[T.D. 6296, 23 FR 4529, June 24, 1958, as amended by T.D. 6600, 27 FR 4983, May 29, 1962]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 2053 Expenses, indebtedness, and taxes
- § 2011 Repealed
- § 2055 Transfers for public, charitable, and religious uses
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 6600 (27 FR 4983)
- Issued by T.D. 6296 (23 FR 4529)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Credits Against Tax
Nearby sections
- § 20.2011-1 Credit for State death taxes.
- § 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- § 20.2012-1 Credit for gift tax.
- § 20.2013-1 Credit for tax on prior transfers.
- § 20.2013-2 “First limitation”.
- § 20.2013-3 “Second limitation”.