Prop. Treas. Reg. § 20.2056(b)-7 Election with respect to life estate for surviving spouse.

Proposed 1997-02-18 · REG-209830-96 · 62 FR 7188 · Interprets § 2056(b) · Would amend § 20.2056(b)-7

Par. 3. Section 20.2056(b)-7 is amended to read as follows:

[The text of paragraphs (d)(3), and (h) Example 6 is the same as the text of Sec. 20.2056(b)-7T(d)(3) (ii), and (h) Example 6 published elsewhere in this issue of the Federal Register].

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