Sec. 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in sections 20.2056A-1 through 20.2056A-13.
[T.D. 8612, 60 FR 43531-43554, Aug. 22, 1995.]
