Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954ESTATES OF CITIZENS OR RESIDENTS
TAXABLE ESTATE
Section 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property

26 C.F.R. § 20.2055-6

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Current through November 30, 2024
Section 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property

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 .

26 C.F.R. §20.2055-6

T.D. 8522, 59 FR 9647, Mar. 1, 1994