Treasury Regulations · 26 CFR
§ 20.2055-6. Disallowance of double deduction in the case of qualified terminable interest property.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2055
Cite as 26 CFR § 20.2055-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1994 by T.D. 8522
- Issued under
- 26 U.S.C. § 2055
- Length
- 47 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
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.
[T.D. 8522, 59 FR 9647, Mar. 1, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 2055 Transfers for public, charitable, and religious uses
- § 2056 Bequests, etc., to surviving spouse
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8522 (59 FR 9647)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Taxable Estate
Nearby sections
- § 20.2055-2 Transfers not exclusively for charitable purposes.
- § 20.2055-3 Effect of death taxes and administration expenses.
- § 20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- § 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- § 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
- § 20.2056-0 Table of contents.
- § 20.2056(a)-1 Marital deduction; in general.
- § 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
- § 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.