§ 20.2016-1 - Recovery of death taxes claimed as credit.

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In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign death taxes claimed as a credit under section 2011 or section 2014 shall notify the district director of the refund within 30 days of its receipt. The notice shall contain the following information:

The name of the decedent;

The date of the decedent's death;

The property with respect to which the refund was made;

The amount of the refund, exclusive of interest;

The date of the refund; and

The name and address of the person receiving the refund.