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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 20.2056(d)-1: (d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—ESTATE AND GIFT TAXES
  4. PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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