Estate & Gift Tax Marital Deduction
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 [TD 8714] RIN 1545-AU81
TITLE: Estate and Gift Tax Marital Deduction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Temporary regulations.
SUMMARY: This document contains temporary regulations amending the final estate tax marital deduction regulations. The amendments are made to conform the estate tax regulations to recent court decisions. The amendments affect estates of decedents electing the marital deduction for qualified terminable interest property (QTIP) and the estates of the surviving spouses of such decedents. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed
Rules section of this issue of the Federal Register. DATES: These regulations are effective February 18, 1997. For dates of applicability of these regulations, see Effective Date under SUPPLEMENTARY INFORMATION.
FOR FURTHER INFORMATION CONTACT: Susan B. Hurwitz at (202) 622-3090 (not a toll-free number).
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