1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Taxable Estate
  6. 26 CFR § 20.2056(d)-1
26 CFR § 20.2056(d)-1
Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen
June 25, 2020
CFR

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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§ 20.2056(b)-7 Election with respect to life estate for surviving spouse
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§ 20.2056(b)-8 Special rule for charitable remainder trusts

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