Treasury Regulations (26 C.F.R.)

26 CFR § 20.2056(d)-1 — (d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

§ 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13.

[T.D. 8612, 60 FR 43538, Aug. 22, 1995]

Last amended: 2026-04-13