26 CFR 20.2056 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

Regulations last checked for updates: Feb 22, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025

§ 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