# 26 U.S.C. § 2015: Credit for death taxes on remainders

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2015>. Cite pinpoints as 26 U.S.C. § 2015(a)(1).

Where an election is made under section 6163(a) to postpone payment of the tax imposed by section 2001, or 2101, such part of any estate, inheritance, legacy, or succession taxes allowable as a credit under section 2014, as is attributable to a reversionary or remainder interest may be allowed as a credit against the tax attributable to such interest, subject to the limitations on the amount of the credit contained in such sections, if such part is paid, and credit therefor claimed, at any time before the expiration of the time for payment of the tax imposed by section 2001 or 2101 as postponed and extended under section 6163.

## Regulations

- [Treas. Reg. § 20.2015-1](/26/reg/20.2015-1.md): Credit for death taxes on remainders. (interprets § 2015)

## Connections

Cites: § 2001 Imposition and rate of tax; § 2014 Credit for foreign death taxes; § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property

Cited by: none

Derived from: 1939 § 927

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 379
- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1657
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 74