Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954ESTATES OF CITIZENS OR RESIDENTS
TAXABLE ESTATE
Section 20.2056(d)-1 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen

26 C.F.R. § 20.2056(d)-1

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Current through October 31, 2024
Section 20.2056(d)-1 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13 .

26 C.F.R. §20.2056(d)-1

T.D. 8612, 60 FR 43538, Aug. 22, 1995