# Estate and Gift Tax Marital Deduction
> **IRS** · Temporary regulations. · Published 1997-02-18 · Effective 1997-02-18 · 62 FR 7156
## Document
- **Document number:** 97-3398
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 7156
- **CFR reference:** 26 CFR 20
- **Publication date:** 1997-02-18
- **Effective date:** 1997-02-18
- **Treasury docket:** TD 8714
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/02/18/97-3398/estate-and-gift-tax-marital-deduction)
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