26 C.F.R. § 20.2056(d)-1

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

Last amended: 2015Year: 2026Length: 27 wordsOfficial source

Cite as 26 C.F.R. § 20.2056(d)-1 (2026)

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]
Cross-references to the CFR
20.2056A-1
26 C.F.R. § 20.2056(d)-1: Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen. | Justis AI