26 CFR § 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property.

---
identifier: "/us/cfr/t26/s20.2055-6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.2055-6"
section_name: "Disallowance of double deduction in the case of qualified terminable interest property."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


# 20.2055-6 Disallowance 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.

[T.D. 8522, 59 FR 9647, Mar. 1, 1994]