Treasury Regulations · 26 CFR
§ 20.2053-5. Deductions for charitable, etc., pledges or subscriptions.
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. § 2053
Cite as 26 CFR § 20.2053-5
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
- October 20, 2009 by T.D. 9468
- Issued under
- 26 U.S.C. § 2053
- Length
- 110 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 2
[T.D. 6296, 23 FR 4529, June 24, 1958, as amended at T.D. 9468, 74 FR 53664, Oct. 20, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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. 9468 (74 FR 53664)
- 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
- Taxable Estate
Nearby sections
- § 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
- § 20.2053-2 Deduction for funeral expenses.
- § 20.2053-3 Deduction for expenses of administering estate.
- § 20.2053-4 Deduction for claims against the estate.
- § 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
- § 20.2053-6 Deduction for taxes.
- § 20.2053-7 Deduction for unpaid mortgages.
- § 20.2053-8 Deduction for expenses in administering property not subject to claims.
- § 20.2053-9 Deduction for certain State death taxes.