26 CFR 20.2055-6
§ 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 20.2055-6, § 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112612
- Permanent ID
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7043ce57f15ee3687bb778476d86b3e452b743126d49e13df64a8a7cf50f9151
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.