Browse Arkansas Code titles and sections
26 U.S.C. § 2058 — State death taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction** For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or the District of Columbia, in respect of any property included in the gross estate (not including any such taxes paid with respect to the estate of a person other than the decedent).
**(b) Period of limitations** The deduction allowed by this section shall include only such taxes as were actually paid and deduction therefor claimed before the later of—
(1) 4 years after the filing of the return required by section 6018, or
(2) if—
(A) a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213(a), the expiration of 60 days after the decision of the Tax Court becomes final,
(B) an extension of time has been granted under section 6161 or 6166 for payment of the tax shown on the return, or of a deficiency, the date of the expiration of the period of the extension, or
(C) a claim for refund or credit of an overpayment of tax imposed by this chapter has been filed within the time prescribed in section 6511, the latest of the expiration of—
(i) 60 days from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of any part of such claim,
(ii) 60 days after a decision by any court of competent jurisdiction becomes final with respect to a timely suit instituted upon such claim, or
(iii) 2 years after a notice of the waiver of disallowance is filed under section 6532(a)(3).
Notwithstanding sections 6511 and 6512, refund based on the deduction may be mad
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2058
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 45632709657c4080393526e82279a84243e9139385b130477a0862b0a7cb4787. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_1a898ef6a87aa9d1e5ae7c4a
Source file: Laws/federal/codes/united-states-code/title-26/section-2058-state-death-taxes--e79d9e966c.md
Pages: Not recorded – Not recorded
Passage SHA-256: 5737cad6600fbb2f5228b156ec3d552258a41ef3a19c6d04527a67423c08b981
Source location: Title 26, Chapter 11, § 2058; chapter-011-estate-tax.md
Stored source content
**(a) Allowance of deduction** For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or the District of Columbia, in respect of any property included in the gross estate (not including any such taxes paid with respect to the estate of a person other than the decedent).
**(b) Period of limitations** The deduction allowed by this section shall include only such taxes as were actually paid and deduction therefor claimed before the later of—
(1) 4 years after the filing of the return required by section 6018, or
(2) if—
(A) a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213(a), the expiration of 60 days after the decision of the Tax Court becomes final,
(B) an extension of time has been granted under section 6161 or 6166 for payment of the tax shown on the return, or of a deficiency, the date of the expiration of the period of the extension, or
(C) a claim for refund or credit of an overpayment of tax imposed by this chapter has been filed within the time prescribed in section 6511, the latest of the expiration of—
(i) 60 days from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of any part of such claim,
(ii) 60 days after a decision by any court of competent jurisdiction becomes final with respect to a timely suit instituted upon such claim, or
(iii) 2 years after a notice of the waiver of disallowance is filed under section 6532(a)(3).
Notwithstanding sections 6511 and 6512, refund based on the deduction may be made if the claim for refund is filed within the period provided in the preceding sentence. Any such refund shall be made without interest.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2).
**(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced—
(1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made;
(2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2012
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2616
TITLE 26—INTERNAL REVENUE CODE
[§ 2057
Subsec. (b)(5). Pub. L. 101–239, § 7815(d)(15), amended
par. (5) generally. Prior to amendment, par. (5) read as
follows: ‘‘The estate tax imposed by paragraph (1) shall
be due and payable on the 15th day of the 4th month
following the calendar year in which the taxable event
occurs.’’
Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (4) as
(5). Former par. (5) redesignated (6).
Subsec. (b)(6) to (9). Pub. L. 101–239, § 7815(d)(7)(B), re-
designated pars. (5) to (8) as (6) to (9), respectively.
Subsec. (b)(10) to (13). Pub. L. 101–239, § 7815(d)(9),
added pars. (10) to (13).
Subsec. (c)(2). Pub. L. 101–239, § 7815(d)(10), substituted
‘‘Except as provided in regulations, the term’’ for ‘‘The
term’’.
Subsec. (e). Pub. L. 101–239, § 7815(d)(13), added subsec.
(e).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2001 AMENDMENT
Amendment by Pub. L. 107–16 applicable to estates of
decedents dying, and generation-skipping transfers,
after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16,
set out as a note under section 2012 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title XIII, § 1312(b), Aug. 5, 1997, 111
Stat. 1045, provided that: ‘‘The amendment made by
this section [amending this section] shall apply to es-
tates of decedents dying after the date of the enact-
ment of this Act [Aug. 5, 1997].’’
Pub. L. 105–34, title XIII, § 1314(b), Aug. 5, 1997, 111
Stat. 1045, provided that: ‘‘The amendment made by
this section [amending this section] shall apply to es-
tates of decedents dying after the date of the enact-
ment of this Act [Aug. 5, 1997].’’
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11702(g)(2), (4) of Pub. L.
101–508 effective as if included in th
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2058
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.