Implements § 2056Open in workspace
Reg. § 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
26 CFR § 20.2056(d)-1eCFR, current through 2026-07-14
Rules pertaining to the application of section , including certain transition rules, are contained in through .
[T.D. 8612, 60 FR 43538, Aug. 22, 1995]
Source: decipher.legal/cfr/26/20.2056(d)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14