§ 20.2056(d)-1. Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

Other regulations under § 2056

• § 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”.
• § 20.2056(b)-2 Marital deduction; interest in unidentified assets.
• § 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
• § 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
• § 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”.
• § 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
• § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 2056 Bequests, etc., to surviving spouse

Regulations it cites

• § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.

Cited by 2 other regulations

• § 20.2056-0 Table of contents.
• § 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to 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.

1. August 22, 1995Issued by T.D. 8612 (60 FR 43538)

Where it sits in 26 CFR

1. Subchapter B Estate and gift taxes
2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
3. Taxable Estate

Nearby sections

• § 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.
• § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
• § 20.2056A-0 Table of contents.
• § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.