26 CFR 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property.

Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 20 [§ 20.0-1 - § 20.7701-2]

§ 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.

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

authority: 26 U.S.C. 7805.

source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 20.2055-6