# Treas. Reg. § 20.2056(d)-1: Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2056(d)-1>. Interprets 26 U.S.C. § 2056.

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§ 20.2056A-1 through 20.2056A-13. 

[T.D. 8612, 60 FR 43538, Aug. 22, 1995]