26 CFR § 20.2056(b)-9

26 CFR · Internal Revenue

§ 20.2056(b)-9 — Denial of double deduction.

TitleTitle 26: Internal Revenue PartPart 20: Estate Tax; Estates of Decedents Dying After August 16, 1954

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 20.2056(b)-9 (Denial of double deduction.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 20.2056(b)-9 (2026).

Text

§ 20.2056(b)-9 Denial of double deduction.
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]

Free access — add to your briefcase to read the full text and ask questions with AI

§ 20.2056(b)-9 Denial of double deduction.

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]