26 CFR · Internal Revenue
§ 20.2056(d)-1 — Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
eCFR · current through Sep 8, 2026
§ 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]
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26 C.F.R. § 20.2056(d)-1 (Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 20.2056
26 C.F.R. § 20.2056
Nearby Sections
11
§ 20.2056(b)-9
Denial of double deduction.§ 20.2056(b)-10
Effective dates.§ 20.2056(c)-3
Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.§ 20.2056(d)-1
Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.§ 20.2056A-0
Table of contents.§ 20.2056A-1
Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.§ 20.2056A-2
Requirements for qualified domestic trust.