Treasury Regulations · 26 CFR
§ 20.2056A-12. Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
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. § 2056A
Cite as 26 CFR § 20.2056A-12
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 22, 1995 by T.D. 8612
- Issued under
- 26 U.S.C. § 2056A
- Length
- 88 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
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.
[T.D. 8612, 60 FR 43551, Aug. 22, 1995]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
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.
- Issued by T.D. 8612 (60 FR 43551)
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
- § 20.2056A-8 Special rules for joint property.
- § 20.2056A-9 Designated Filer.
- § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
- § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
- § 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
- § 20.2056A-13 Applicability dates.