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26 CFR §20.2055-6 — -6 Disallowance of double deduction in the case of qualified terminable interest property.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No deduction is allowed from the decedent's gross estate under section 2055 for property with respect to which a deduction is allowed by reason of section 2056(b)(7). See section 2056(b)(9) and § 20.2056(b)-9.