# Treas. Reg. § 20.2052-1: Exemption.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2052-1>.

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.