# Prop. Treas. Reg. § 20.2055-1: Deduction for transfers for public, charitable, and  religious uses; in general.

Proposed regulation, not in force. REG-114663-97, 63 FR 69248, published 1998-12-16 <https://www.federalregister.gov/documents/1998/12/16/98-33125/marital-deduction-valuation-of-interest-passing-to-surviving-spouse>. Interprets 26 U.S.C. § 2055.

Par. 2. In Sec. 20.2055-1, paragraph (d)(6) is added to read as follows:

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(d) * * *

(6) For the effect of certain administration expenses on the valuation of transfers for charitable deduction purposes, see Sec. 20.2056(b)-4(e). The rules provided in that section apply for purposes of both the marital and charitable deductions. This paragraph (d)(6) is effective for estates of decedents dying on or after the date these regulations are published in the Federal Register as final regulations.