26 CFR 20.2056(d)-1
§ 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2056(d)-1, § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112629
- Permanent ID
ys:prov:112629@1- SHA-256
33408d6faea724b17cf6e330f318da5367e838e37c562fb4a46a7ab82c058021
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Full text
Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.