19 results for "2056"

§ 20.2056-0

Table of contents.

§ 20.2056(a)-1

Marital deduction; in general.

§ 20.2056(a)-2

Marital deduction; “deductible interests” and “nondeductible interests”.

§ 20.2056(b)-1

Marital deduction; limitation in case of life estate or other “terminable interest”.

§ 20.2056(b)-10

Effective dates.

§ 20.2056(b)-2

Marital deduction; interest in unidentified assets.

§ 20.2056(b)-3

Marital deduction; interest of spouse conditioned on survival for limited period.

§ 20.2056(b)-4

Marital deduction; valuation of interest passing to surviving spouse.

§ 20.2056(b)-5

Marital deduction; life estate with power of appointment in surviving spouse.

§ 20.2056(b)-6

Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

§ 20.2056(b)-7

Election with respect to life estate for surviving spouse.

§ 20.2056(b)-8

Special rule for charitable remainder trusts.

§ 20.2056(b)-9

Denial of double deduction.

§ 20.2056(c)-1

Marital deduction; definition of “passed from the decedent.”

§ 20.2056(c)-2

Marital deduction; definition of “passed from the decedent to his surviving spouse.”

§ 20.2056(c)-3

Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.

§ 20.2056(d)-1

Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

§ 20.2056(d)-2

Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

§ 20.2056(d)-3

Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.