26 CFR 20.2052-1 - Exemption.

§ 20.2052-1 Exemption.
An exemption of $60,000 is allowed as a deduction under section 2052 from the gross estate of a decedent who was a citizen or resident of the United States at the time of his death. For the amount of the exemption allowed as a deduction from the gross estate of a decedent who was a nonresident not a citizen of the United States, see paragraph (a)(3) of § 20.2106-1.

Title 26 published on 2013-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 20.

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United States Code