[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR20.2016-1]

[Page 262]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 20_ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 
1954--Table of Contents
 
Sec.  20.2016-1  Recovery of death taxes claimed as credit.

    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:
    (a) The name of the decedent;
    (b) The date of the decedent's death;
    (c) The property with respect to which the refund was made;
    (d) The amount of the refund, exclusive of interest;
    (e) The date of the refund; and
    (f) The name and address of the person receiving the refund.

If the refund was in connection with foreign death taxes claimed as a 
credit under section 2014, the notice shall also contain a statement 
showing the amount of interest, if any, paid by the foreign country on 
the refund. Finally, the person filing the notice shall furnish the 
district director such additional information as he may request. Any 
Federal estate tax found to be due by reason of the refund is payable by 
the person or persons receiving it, upon notice and demand, even though 
the refund is received after the expiration of the period of limitations 
set forth in section 6501 (see section 6501(c)(5)). If the tax found to 
be due results from a refund of foreign death tax claimed as a credit 
under section 2014, such tax shall not bear interest for any period 
before the receipt of the refund, except to the extent that interest was 
paid by the foreign country on the refund.

                              Gross Estate