# Treas. Reg. § 20.2055-6: Disallowance of double deduction in the case of qualified terminable interest property.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2055-6>. Interprets 26 U.S.C. § 2055.

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]