26 CFR 20.2052-1
§ 20.2052-1 Exemption.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2052-1, § 20.2052-1 Exemption, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112595
- Permanent ID
ys:prov:112595@1- SHA-256
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Full text
An exemption of $60,000 is allowed as a deduction under section 2052 from the gross estate of a decedent who was a citizen or resident of the United States at the time of his death. For the amount of the exemption allowed as a deduction from the gross estate of a decedent who was a nonresident not a citizen of the United States, see paragraph (a)(3) of § 20.2106-1.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.