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

Proposed regulation, not in force. REG-209830-96, 62 FR 7188, published 1997-02-18 <https://www.federalregister.gov/documents/1997/02/18/97-3399/estate-and-gift-tax-marital-deduction>. Interprets 26 U.S.C. § 2056.

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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