Treasury Regulations · 26 CFR
§ 20.2056(c)-1. Marital deduction; definition of “passed from the decedent.”
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(c)
Cite as 26 CFR § 20.2056(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 24, 1958 by T.D. 6296
- Last amended
- March 1, 1994 by T.D. 8522
- Issued under
- 26 U.S.C. § 2056(c)
- Length
- 458 words · about 2 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 4
¶(a) In general. The following rules are applicable in determining the person to whom any property interest “passed from the decedent”:
¶(1) Property interests devolving upon any person (or persons) as surviving coowner with the decedent under any form of joint ownership under which the right of survivorship existed are considered as having passed from the decedent to such person (or persons).
¶(2) Property interests at any time subject to the decedent's power to appoint (whether alone or in conjunction with any person) are considered as having passed from the decedent to the appointee under his exercise of the power, or, in case of the lapse, release or nonexercise of the power, as having passed from the decedent to the taker in default of exercise.
¶(3) The dower or curtesy interest (or statutory interest in lieu thereof) of the decedent's surviving spouse is considered as having passed from the decedent to his spouse.
¶(4) The proceeds of insurance upon the life of the decedent are considered as having passed from the decedent to the person who, at the time of the decedent's death, was entitled to receive the proceeds.
¶(5) Any property interest transferred during life, bequeathed or devised by the decedent, or inherited from the decedent, is considered as having passed to the person to whom he transferred, bequeathed, or devised the interest, or to the person who inherited the interest from him.
¶(6) The survivor's interest in an annuity or other payment described in section 2039 (see §§ 20.2039-1 and 20.2039-2) is considered as having passed from the decedent to the survivor only to the extent that the value of such interest is included in the decedent's gross estate under that section. If only a portion of the entire annuity or other payment is included in the decedent's gross estate and the annuity or other payment is payable to more than one beneficiary, then the value of the interest considered to have passed to each beneficiary is that portion of the amount payable to each beneficiary that the amount of the annuity or other payment included in the decedent's gross estate bears to the total value of the annuity or other payment payable to all beneficiaries.
¶(b) Expectant interest in property under community property laws. If before the decedent's death the decedent's surviving spouse had merely an expectant interest in property held by her and the decedent under community property laws, that interest is considered as having passed from the decedent to the spouse.
[T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated and amended by 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
Regulations it cites
Cited by 4 other regulations
- § 20.2056-0 Table of contents.
- § 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
- § 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”.
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.
- Amended by T.D. 8522 (59 FR 9654)
- Amended (25 FR 14021)
- Issued by T.D. 6296 (23 FR 4529)
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)-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”.
- § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- § 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.