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]
Title 26 published on 2012-04-01
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