26 C.F.R. § 20.2055-6

Disallowance of double deduction in the case of qualified terminable interest property.

Last amended: 2015Year: 2026Length: 41 wordsOfficial source

Cite as 26 C.F.R. § 20.2055-6 (2026)

No deduction is allowed from the decedent's gross estate under section 2055 for property with respect to which a deduction is allowed by reason of section 2056(b)(7). See section 2056(b)(9) and § 20.2056(b)-9. [T.D. 8522, 59 FR 9647, Mar. 1, 1994]
Cross-references to the CFR
20.2056
26 C.F.R. § 20.2055-6: Disallowance of double deduction in the case of qualified terminable interest property. | Justis AI