26 C.F.R. § 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Taxable Estate
§ 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
