Setting the SameSite property to Strict, Lax, or None results in those values being written on the network with the cookie.
 
<configuration> <system.web> <httpCookies sameSite="[Strict|Lax|None|Unspecified]" requireSSL="[true|false]" /> <system.web> 
<configuration> 

ASP.Net also issues four specific cookies of its own for these features: Anonymous Authentication, Forms Authentication, Session State, and Role Management. Instances of these cookies obtained in runtime can be manipulated using the SameSite and Secure properties just like any other HttpCookie instance. 

 

For best resource about this topic  https://docs.microsoft.com/en-us/aspnet/samesite/system-web-samesite 

 

   <system.web>
    <compilation debug="false" targetFramework="4.5.2"/>
    <httpRuntime targetFramework="4.5" executionTimeout="200" maxRequestLength="12096" requestValidationMode="2.0"/>
    <globalization requestEncoding="utf-8" responseEncoding="utf-8" culture="tr-TR" uiCulture="tr-TR"/>
    <sessionState timeout="360" cookieSameSite="None"/>
    <httpCookies sameSite="None" requireSSL="false" />
    <pages maintainScrollPositionOnPostBack="true" validateRequest="false"/>
    <customErrors mode="RemoteOnly" defaultRedirect="Hata.aspx" redirectMode="ResponseRewrite"/> 
   </system.web>

 

  https://support.episerver.com/hc/en-us/articles/360039331931-IFrame-issues-after-Microsoft-changed-default-settings-to-SameSite-cookie-attribute

 

<globalization requestEncoding="utf-8" responseEncoding="utf-8" culture="tr-TR" uiCulture="tr-TR"/>

    <sessionState timeout="360" cookieSameSite="None"  cookieless="false" />

    <httpCookies sameSite="None" requireSSL="false" />

    <httpRuntime executionTimeout="240" maxRequestLength="500000"/>

    <pages maintainScrollPositionOnPostBack="true" enableEventValidation="false" viewStateEncryptionMode="Never" controlRenderingCompatibilityVersion="3.5" clientIDMode="AutoID"/>

    <webServices>

      <protocols>

        <add name="HttpGet"/>

        <add name="HttpPost"/>

      </protocols>

    </webServices>

    <compilation debug="true" targetFramework="4.5.2"/>