{"data":{"id":"us/26-cfr-20.2056-d-1","jurisdiction":"us","citation":"26 CFR 20.2056(d)-1","heading":"(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.","body":"Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13.","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":"33408d6faea724b17cf6e330f318da5367e838e37c562fb4a46a7ab82c058021","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2056-c-3","next":"us/26-cfr-20.2056-d-2"},"notice":"GroundRules: Original legal text. Not legal advice."}