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Code of Federal Regulations Title 26. Internal Revenue § 26.20.2055–6 Disallowance of double deduction in the case of qualified terminable interest property

Current as of October 02, 2022 | Updated by FindLaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.20.2055–6 Disallowance of double deduction in the case of qualified terminable interest property - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-20-2055-6/

Read this complete Code of Federal Regulations Title 26. Internal Revenue § 26.20.2055–6 Disallowance of double deduction in the case of qualified terminable interest property on Westlaw. Westlaw subscription required.

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