26Internal Revenue142004-04-012004-04-01falseDisallowance of double deduction in the case of qualified terminable interest property.20.2055-6Section 20.2055-6Internal RevenueINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)ESTATE AND GIFT TAXESESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954Taxable Estate§ 20.2055-6Disallowance of double deduction in the case of qualified terminable interest property.
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.