Treasury Regulations · 26 CFR
§ 20.2056(b)-9. Denial of double deduction.
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. § 2056(b)
Cite as 26 CFR § 20.2056(b)-9
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. § 2056(b)
- Length
- 106 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 2
The value of an interest in property may not be deducted for Federal estate tax purposes more than once with respect to the same decedent. For example, where a decedent transfers a life estate in a farm to the spouse with a remainder to charity, the entire property is, pursuant to the executor's election under section 2056(b)(7), treated as passing to the spouse. The entire value of the property qualifies for the marital deduction. No part of the value of the property qualifies for a charitable deduction under section 2055 in the decedent's estate.
[T.D. 8522, 59 FR 9654, Mar. 1, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 2056 Bequests, etc., to surviving spouse
- § 2055 Transfers for public, charitable, and religious uses
Cited by 2 other regulations
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 9654)
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
- § 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
- § 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
- § 20.2056(b)-8 Special rule for charitable remainder trusts.
- § 20.2056(b)-9 Denial of double deduction.
- § 20.2056(b)-10 Effective dates.
- § 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
- § 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- § 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.