Treasury Regulations · 26 CFR
§ 20.2056A-13. Applicability dates.
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-13
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 2, 2004 by T.D. 9102
- Last amended
- July 10, 2026 by T.D. 10050
- Issued under
- 26 U.S.C. § 2056A
- Length
- 101 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 3 regulations; cited by 1
Except as provided in this section and in §§ 20.2056A-2(e), 20.2056A-4(e), and 20.2056A-11(e), the provisions of §§ 20.2056A-1 through 20.2056A-12 are applicable with respect to estates of decedents dying on or after August 22, 1995. The rule in the fourth sentence of § 20.2056A-5(c)(2) regarding unitrusts and distributions of income to the surviving spouse in conformance with applicable local law is applicable to trusts for taxable years ending after January 2, 2004.
[T.D. 9102, 69 FR 21, Jan. 2, 2004, as amended by T.D. 10050, 91 FR 42665, July 10, 2026]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 20.2056A-2 Requirements for qualified domestic trust.
- § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- § 20.2056A-5 Imposition of section 2056A estate tax.
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.
- Amended by T.D. 10050 (91 FR 42665)
- Issued by T.D. 9102 (69 FR 21)
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-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.