26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Taxable Estate

§ 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving…

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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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▸Contents — 26 CFR Part 20

26 CFR Part 20

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