26 CFR § 20.2055-6 - 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]