Treasury Regulations (26 C.F.R.)
26 CFR § 20.2055-6
Disallowance of double deduction in the case of qualified terminable interest property.
Official textecfr.govlast amended
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.
[T.D. 8522, 59 FR 9647, Mar. 1, 1994]
Source: view the official text
In this part (40 sections)
- 20.2046-1 · Disclaimed property.
- 20.2031-7A · Valuation of annuities, interests for life or a term of…
- 20.2051-1 · Definition of taxable estate.
- 20.2052-1 · Exemption.
- 20.2053-1 · Deductions for expenses, indebtedness, and taxes; in…
- 20.2053-2 · Deduction for funeral expenses.
- 20.2053-3 · Deduction for expenses of administering estate.
- 20.2053-4 · Deduction for claims against the estate.
- 20.2053-5 · Deductions for charitable, etc., pledges or subscriptions.
- 20.2053-6 · Deduction for taxes.
- 20.2053-7 · Deduction for unpaid mortgages.
- 20.2053-8 · Deduction for expenses in administering property not…
- 20.2053-9 · Deduction for certain State death taxes.
- 20.2053-10 · Deduction for certain foreign death taxes.
- 20.2054-1 · Deduction for losses from casualties or theft.
- 20.2055-1 · Deduction for transfers for public, charitable, and…
- 20.2055-2 · Transfers not exclusively for charitable purposes.
- 20.2055-3 · Effect of death taxes and administration expenses.
- 20.2055-4 · Disallowance of charitable, etc., deductions because of…
- 20.2055-5 · Disallowance of charitable, etc., deductions in the case of…
- 20.2055-6 · Disallowance of double deduction in the case of qualified…
- 20.2056-0 · Table of contents.
- 20.2056(a)-1 · (a)-1 Marital deduction; in general.
- 20.2056(a)-2 · (a)-2 Marital deduction; “deductible interests” and…
- 20.2056(b)-1 · (b)-1 Marital deduction; limitation in case of life…
- 20.2056(b)-2 · (b)-2 Marital deduction; interest in unidentified assets.
- 20.2056(b)-3 · (b)-3 Marital deduction; interest of spouse conditioned…
- 20.2056(b)-4 · (b)-4 Marital deduction; valuation of interest passing…
- 20.2056(b)-5 · (b)-5 Marital deduction; life estate with power of…
- 20.2056(b)-6 · (b)-6 Marital deduction; life insurance or annuity…
- 20.2056(b)-7 · (b)-7 Election with respect to life estate for surviving…
- 20.2056(b)-8 · (b)-8 Special rule for charitable remainder trusts.
- 20.2056(b)-9 · (b)-9 Denial of double deduction.
- 20.2056(b)-10 · (b)-10 Effective dates.
- 20.2056(c)-1 · (c)-1 Marital deduction; definition of “passed from the…
- 20.2056(c)-2 · (c)-2 Marital deduction; definition of “passed from the…
- 20.2056(c)-3 · (c)-3 Marital deduction; definition of “passed from the…
- 20.2056(d)-1 · (d)-1 Marital deduction; special rules for marital…
- 20.2056(d)-2 · (d)-2 Marital deduction; effect of disclaimers of…
- 20.2056(d)-3 · (d)-3 Marital deduction; effect of disclaimers of…