26 CFR 20.2056 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

Regulations most recently checked for updates: Jan 21, 2026

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

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13.

[T.D. 8612, 60 FR 43538, Aug. 22, 1995]