Treasury Regulations (26 C.F.R.)
26 CFR § 20.2056(d)-1
Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 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…
- 20.2056A-12 · Increased basis for section 2056A estate tax paid with…
- 20.2056A-13 · Applicability dates.
- 20.2101-1 · Estates of nonresidents not citizens; tax imposed.
- 20.2102-1 · Estates of nonresidents not citizens; credits against tax.
- 20.2103-1 · Estates of nonresidents not citizens; “entire gross estate”.