# Treas. Reg. § 20.2013-6: Examples.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2013-6>. Interprets 26 U.S.C. § 2013.

The application of §§ 20.2013-1 to 20.2013-5 may be further illustrated by the following examples: 

Example (1).

(a) A died December 1, 1953, leaving a gross estate of $1,000,000. Expenses, indebtedness, etc., amounted to $90,000. A bequeathed $200,000 to B, his wife, $100,000 of which qualified for the marital deduction. B died November 1, 1954, leaving a gross estate of $500,000. Expenses, indebtedness, etc., amounted to $40,000. B bequeathed $150,000 to charity. A and B were both citizens of the United States. The estates of A and B both paid State death taxes equal to the maximum credit allowable for State death taxes. Death taxes were not a charge on the bequest to B. 

(b) “First limitation” on credit for B's estate (§ 20.2013-2): 

|  |  |  |
| --- | --- | --- |
| A's gross estate |  | $1,000,000.00 |
| Expenses, indebtedness, etc. |  | 90,000.00 |
| A's adjusted gross estate |  | 910,000.00 |
| Marital deduction | $100,000.00 |  |
| Exemption | 60,000.00 |  |
|  |  | 160,000.00 |
| A's taxable estate |  | 750,000.00 |
| A's gross estate tax |  | 233,200.00 |
| Credit for State death taxes |  | 23,280.00 |
| A's net estate tax payable |  | 209,920.00 |
| “First limitation” = $209,920.00 (§ 20.2013-2(b)) × [($200,000.00 − $100,000.00) (§ 20.2013-4) ÷ ($750,000.00 − $209,920.00 − $23,280.00 + $60,000.00) (§ 20.2013-2(c))] |  | $36,393.90 |

(c) “Second limitation” on credit for B's estate (§ 20.2013-3): 

(1) B's net estate tax payable as described in § 20.2013-3(a)(1) (previously taxed transfer included): 

|  |  |  |
| --- | --- | --- |
| B's gross estate | $500,000.00 |  |
| Expenses, indebtedness, etc. | $40,000.00 |  |
| Charitable deduction | 150,000.00 |  |
| Exemption | 60,000.00 |  |
|  |  | 250,000.00 |
| B's taxable estate |  | 250,000.00 |
| B's gross estate tax |  | $65,700.00 |
| Credit for State death taxes |  | 3,920.00 |
| B's net estate tax payable |  | 61,780.00 |

(2) B's net estate tax payable as described in § 20.2013-3(a)(2) (previously taxed transfer excluded): 

|  |  |  |
| --- | --- | --- |
| B's gross estate |  | $400,000.00 |
| Expenses, indebtedness, etc | $40,000.00 |  |
| Charitable deduction (§ 20.2013-3(b)) = $150,000.00 − [$150,000.00 × ($200,000.00 − $100,000.00 ÷ $500,000.00 − $40,000.00)] | 117,391.30 |  |
| Exemption | 60,000.00 |  |
|  |  | 217,391.30 |
| B's taxable estate |  | 182,608.70 |
| B's gross estate tax |  | 45,482.61 |
| Credit for State death taxes |  | 2,221.61 |
| B's net estate tax payable |  | 43,260.00 |

(3) “Second limitation”: 

|  |  |  |
| --- | --- | --- |
| Subparagraph (1) | $61,780.00 |  |
| Less: Subparagraph (2) | 43,260.00 |  |
|  |  | $18,520.00 |

(d) Credit of B's estate for tax on prior transfers (§ 20.2013-1(c)): 

|  |  |
| --- | --- |
| Credit for tax on prior transfers = $18,520.00 (lower of paragraphs (b) and (c)) × 100 percent (percentage to be taken into account under § 20.2013-1(c)) | $18,520.00 |

Example (2).

(a) The facts are the same as those contained in example (1) of this paragraph with the following additions. C died December 1, 1950, leaving a gross estate of $250,000. Expenses, indebtedness, etc., amounted to $50,000. C bequeathed $50,000 to B. C was a citizen of the United States. His estate paid State death taxes equal to the maximum credit allowable for State death taxes. Death taxes were not a charge on the bequest to B. 

(b) “First limitation” on credit for B's estate (§ 20.2013-2(d))− 

(1) With respect to the property received from A: 

“First limitation” = $36,393.90 (this computation is identical with the one contained in paragraph (b) of example (1) of this section). 

(2) With respect to the property received from C: 

|  |  |  |
| --- | --- | --- |
| C's gross estate |  | $250,000.00 |
| Expenses, indebtedness, etc. | $50,000.00 |  |
| Exemption | $60,000.00 |  |
|  |  | $110,000.00 |
| C's taxable estate |  | 140,000.00 |
| C's gross estate tax |  | 32,700.00 |
| Credit for State death taxes |  | 1,200.00 |
| C's net estate tax payable |  | 31,500.00 |
| “First limitation” = $31,500.00 (§ 20.2013-2(b)) × [$50,000.00 (§ 20.2013-4) ÷ ($140,000.00 − $31,500.00 − $1,200.00 + $60,000.00) (§ 20.2013-2(c))] |  | $9,414.23 |

(c) “Second limitation” on credit for B's estate (§ 20.2013-3(c)): 

(1) B's net estate tax payable as described in § 20.2013-3(a)(1) (previously taxed transfers included) = $61,780.00 (this computation is identical with the one contained in paragraph (c)(1) of example (1) of this section). 

(2) B's net estate tax payable as described in § 20.2013-3(a)(2) (previously taxed transfers excluded): 

|  |  |  |
| --- | --- | --- |
| B's gross estate |  | $350,000.00 |
| Expenses, indebtedness, etc | $40,000.00 |  |
| Charitable deduction (§ 20.2013-3(b)) = $150,000.00 − [$150,000.00 × ($200,000.00 − $100,000.00 + $50,000.00) ÷ ($500,000.00 − $40,000.00)] | 101,086.96 |  |
| Exemption | 60,000.00 |  |
|  |  | 201,086.96 |
| B's taxable estate |  | 148,913.04 |
| B's gross estate tax |  | 35,373.91 |
| Credit for State death taxes |  | 1,413.91 |
| B's net estate tax payable |  | 33,960.00 |

(3) “Second limitation”: 

|  |  |  |
| --- | --- | --- |
| Subparagraph (1) | $61,780.00 |  |
| Less: Subparagraph (2) | 33,960.00 |  |
|  |  | $27,820.00 |

(4) Apportionment of “second limitation” on credit: 

|  |  |
| --- | --- |
| Transfer from A (§ 20.2013-4) | $100,000.00 |
| Transfer from C (§ 20.2013-4) | 50,000.00 |
| Total | 150,000.00 |
| Portion of “second limitation” attributable to transfer from A (100/150 of $27,820.00) | 18,546.67 |
| Portion of “second limitation” attributable to transfer from C (50/150 of $27,820.00) | 9,273.33 |

(d) Credit of B's estate for tax on prior transfers (§ 20.2013-1(c)): 

|  |  |
| --- | --- |
| Credit for tax on transfer from A= |  |
| $18,546.67 (lower of “first limitation” computed in paragraph (b)(1) and “second limitation” apportioned to A's transfer in paragraph (c)(4)) × 100 percent (percentage to be taken into account under § 20.2013-1(c)) | $18,546.67 |
| Credit for tax on transfer from C= |  |
| $9,273.33 (lower of “first limitation” computed in paragraph (b)(2) and “second limitation” apportioned to B's transfer in paragraph (c)(4)) × 80 percent (percentage to be taken into account under § 20.2013-1(c)) | 7,418.66 |
| Total credit for tax on prior transfers | 25,965.33 |