{"data":{"id":"us/26-cfr-20.2055-6","jurisdiction":"us","citation":"26 CFR 20.2055-6","heading":"-6 Disallowance of double deduction in the case of qualified terminable interest property.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7043ce57f15ee3687bb778476d86b3e452b743126d49e13df64a8a7cf50f9151","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2055-5","next":"us/26-cfr-20.2056-0"},"notice":"GroundRules: Original legal text. Not legal advice."}