26 CFR · Internal Revenue
§ 20.2056(d)-1 — Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
26 CFR § 20.2056(d)-1
TitleTitle 26: Internal RevenuePartPart 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(d)-1 (Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.) 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(d)-1 (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 20.2056(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/20/20.2056(d)-1.