1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 20
  5. subjgrp 7
  6. § 20.2056d-1

View all text of Subjgrp 7 [§ 20.2051-1 - § 20.2056A-13]

§ 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.

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

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 20.2056