26 C.F.R. § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Taxable Estate
§ 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
