Treasury Regulations (26 C.F.R.)
26 CFR § 20.2056(b)-9
Denial of double deduction.
Official textecfr.govlast amended
The value of an interest in property may not be deducted for Federal estate tax purposes more than once with respect to the same decedent. For example, where a decedent transfers a life estate in a farm to the spouse with a remainder to charity, the entire property is, pursuant to the executor's election under section 2056(b)(7), treated as passing to the spouse. The entire value of the property qualifies for the marital deduction. No part of the value of the property qualifies for a charitable deduction under section 2055 in the decedent's estate.
[T.D. 8522, 59 FR 9654, Mar. 1, 1994]
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In this part (40 sections)
- 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 · Marital deduction; in general.
- 20.2056(a)-2 · Marital deduction; “deductible interests” and…
- 20.2056(b)-1 · Marital deduction; limitation in case of life estate or…
- 20.2056(b)-2 · Marital deduction; interest in unidentified assets.
- 20.2056(b)-3 · Marital deduction; interest of spouse conditioned on…
- 20.2056(b)-4 · Marital deduction; valuation of interest passing to…
- 20.2056(b)-5 · Marital deduction; life estate with power of appointment…
- 20.2056(b)-6 · Marital deduction; life insurance or annuity payments…
- 20.2056(b)-7 · Election with respect to life estate for surviving…
- 20.2056(b)-8 · Special rule for charitable remainder trusts.
- 20.2056(b)-9 · Denial of double deduction.
- 20.2056(b)-10 · Effective dates.
- 20.2056(c)-1 · Marital deduction; definition of “passed from the…
- 20.2056(c)-2 · Marital deduction; definition of “passed from the…
- 20.2056(c)-3 · Marital deduction; definition of “passed from the…
- 20.2056(d)-1 · Marital deduction; special rules for marital deduction…
- 20.2056(d)-2 · Marital deduction; effect of disclaimers of…
- 20.2056(d)-3 · Marital deduction; effect of disclaimers of pre-January…
- 20.2056A-0 · Table of contents.
- 20.2056A-1 · Restrictions on allowance of marital deduction if…
- 20.2056A-2 · Requirements for qualified domestic trust.
- 20.2056A-3 · QDOT election.
- 20.2056A-4 · Procedures for conforming marital trusts and nontrust…
- 20.2056A-5 · Imposition of section 2056A estate tax.
- 20.2056A-6 · Amount of tax.
- 20.2056A-7 · Allowance of prior transfer credit under section 2013.
- 20.2056A-8 · Special rules for joint property.
- 20.2056A-9 · Designated Filer.
- 20.2056A-10 · Surviving spouse becomes citizen after QDOT established.
- 20.2056A-11 · Filing requirements and payment of the section 2056A…