Treasury Regulations · 26 CFR
§ 20.2013-6. Examples.
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. § 2013
Cite as 26 CFR § 20.2013-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2013
- Length
- 1,041 words · about 5 min to read
- Cross-references
- cites 0 Code sections and 4 regulations; cited by 3
The application of §§ 20.2013-1 to 20.2013-5 may be further illustrated by the following examples:
(a) A died December 1, 1953, leaving a gross estate of $1,000,000. Expenses, indebtedness, etc., amounted to $90,000. A bequeathed $200,000 to B, his wife, $100,000 of which qualified for the marital deduction. B died November 1, 1954, leaving a gross estate of $500,000. Expenses, indebtedness, etc., amounted to $40,000. B bequeathed $150,000 to charity. A and B were both citizens of the United States. The estates of A and B both paid State death taxes equal to the maximum credit allowable for State death taxes. Death taxes were not a charge on the bequest to B.
(b) “First limitation” on credit for B's estate (§ 20.2013-2):
| A's gross estate | $1,000,000.00 | |
| Expenses, indebtedness, etc. | 90,000.00 | |
| A's adjusted gross estate | 910,000.00 | |
| Marital deduction | $100,000.00 | |
| Exemption | 60,000.00 | |
| 160,000.00 | ||
| A's taxable estate | 750,000.00 | |
| A's gross estate tax | 233,200.00 | |
| Credit for State death taxes | 23,280.00 | |
| A's net estate tax payable | 209,920.00 | |
| “First limitation” = $209,920.00 (§ 20.2013-2(b)) × [($200,000.00 − $100,000.00) (§ 20.2013-4) ÷ ($750,000.00 − $209,920.00 − $23,280.00 + $60,000.00) (§ 20.2013-2(c))] | $36,393.90 | |
(c) “Second limitation” on credit for B's estate (§ 20.2013-3):
(1) B's net estate tax payable as described in § 20.2013-3(a)(1) (previously taxed transfer included):
| B's gross estate | $500,000.00 | |
| Expenses, indebtedness, etc. | $40,000.00 | |
| Charitable deduction | 150,000.00 | |
| Exemption | 60,000.00 | |
| 250,000.00 | ||
| B's taxable estate | 250,000.00 | |
| B's gross estate tax | $65,700.00 | |
| Credit for State death taxes | 3,920.00 | |
| B's net estate tax payable | 61,780.00 | |
(2) B's net estate tax payable as described in § 20.2013-3(a)(2) (previously taxed transfer excluded):
| B's gross estate | $400,000.00 | |
| Expenses, indebtedness, etc | $40,000.00 | |
| Charitable deduction (§ 20.2013-3(b)) = $150,000.00 − [$150,000.00 × ($200,000.00 − $100,000.00 ÷ $500,000.00 − $40,000.00)] | 117,391.30 | |
| Exemption | 60,000.00 | |
| 217,391.30 | ||
| B's taxable estate | 182,608.70 | |
| B's gross estate tax | 45,482.61 | |
| Credit for State death taxes | 2,221.61 | |
| B's net estate tax payable | 43,260.00 | |
(3) “Second limitation”:
| Subparagraph (1) | $61,780.00 | |
| Less: Subparagraph (2) | 43,260.00 | |
| $18,520.00 |
(d) Credit of B's estate for tax on prior transfers (§ 20.2013-1(c)):
| Credit for tax on prior transfers = $18,520.00 (lower of paragraphs (b) and (c)) × 100 percent (percentage to be taken into account under § 20.2013-1(c)) | $18,520.00 |
(a) The facts are the same as those contained in example (1) of this paragraph with the following additions. C died December 1, 1950, leaving a gross estate of $250,000. Expenses, indebtedness, etc., amounted to $50,000. C bequeathed $50,000 to B. C was a citizen of the United States. His estate paid State death taxes equal to the maximum credit allowable for State death taxes. Death taxes were not a charge on the bequest to B.
(b) “First limitation” on credit for B's estate (§ 20.2013-2(d))−
(1) With respect to the property received from A:
“First limitation” = $36,393.90 (this computation is identical with the one contained in paragraph (b) of example (1) of this section).
(2) With respect to the property received from C:
| C's gross estate | $250,000.00 | |
| Expenses, indebtedness, etc. | $50,000.00 | |
| Exemption | $60,000.00 | |
| $110,000.00 | ||
| C's taxable estate | 140,000.00 | |
| C's gross estate tax | 32,700.00 | |
| Credit for State death taxes | 1,200.00 | |
| C's net estate tax payable | 31,500.00 | |
| “First limitation” = $31,500.00 (§ 20.2013-2(b)) × [$50,000.00 (§ 20.2013-4) ÷ ($140,000.00 − $31,500.00 − $1,200.00 + $60,000.00) (§ 20.2013-2(c))] | $9,414.23 | |
(c) “Second limitation” on credit for B's estate (§ 20.2013-3(c)):
(1) B's net estate tax payable as described in § 20.2013-3(a)(1) (previously taxed transfers included) = $61,780.00 (this computation is identical with the one contained in paragraph (c)(1) of example (1) of this section).
(2) B's net estate tax payable as described in § 20.2013-3(a)(2) (previously taxed transfers excluded):
| B's gross estate | $350,000.00 | |
| Expenses, indebtedness, etc | $40,000.00 | |
| Charitable deduction (§ 20.2013-3(b)) = $150,000.00 − [$150,000.00 × ($200,000.00 − $100,000.00 + $50,000.00) ÷ ($500,000.00 − $40,000.00)] | 101,086.96 | |
| Exemption | 60,000.00 | |
| 201,086.96 | ||
| B's taxable estate | 148,913.04 | |
| B's gross estate tax | 35,373.91 | |
| Credit for State death taxes | 1,413.91 | |
| B's net estate tax payable | 33,960.00 | |
(3) “Second limitation”:
| Subparagraph (1) | $61,780.00 | |
| Less: Subparagraph (2) | 33,960.00 | |
| $27,820.00 |
(4) Apportionment of “second limitation” on credit:
| Transfer from A (§ 20.2013-4) | $100,000.00 |
| Transfer from C (§ 20.2013-4) | 50,000.00 |
| Total | 150,000.00 |
| Portion of “second limitation” attributable to transfer from A (100/150 of $27,820.00) | 18,546.67 |
| Portion of “second limitation” attributable to transfer from C (50/150 of $27,820.00) | 9,273.33 |
(d) Credit of B's estate for tax on prior transfers (§ 20.2013-1(c)):
| Credit for tax on transfer from A= | |
| $18,546.67 (lower of “first limitation” computed in paragraph (b)(1) and “second limitation” apportioned to A's transfer in paragraph (c)(4)) × 100 percent (percentage to be taken into account under § 20.2013-1(c)) | $18,546.67 |
| Credit for tax on transfer from C= | |
| $9,273.33 (lower of “first limitation” computed in paragraph (b)(2) and “second limitation” apportioned to B's transfer in paragraph (c)(4)) × 80 percent (percentage to be taken into account under § 20.2013-1(c)) | 7,418.66 |
| Total credit for tax on prior transfers | 25,965.33 |
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 20.2013-1 Credit for tax on prior transfers.
- § 20.2013-2 “First limitation”.
- § 20.2013-4 Valuation of property transferred.
- § 20.2013-3 “Second limitation”.
Cited by 3 other regulations
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
- § 20.2013-2 “First limitation”.
- § 20.2013-3 “Second limitation”.
- § 20.2013-4 Valuation of property transferred.
- § 20.2013-5 “Property” and “transfer” defined.
- § 20.2013-6 Examples.
- § 20.2014-1 Credit for foreign death taxes.
- § 20.2014-2 “First limitation”.
- § 20.2014-3 “Second limitation”.
- § 20.2014-4 Application of credit in cases involving a death tax convention.