# Estate and Gift Tax Marital Deduction; Correction
> **Treasury** · Correction to temporary regulations. · Published 1997-03-17 · Effective 1997-02-18 · 62 FR 12542
## Document
- **Document number:** 97-6675
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 62 FR 12542
- **CFR reference:** 26 CFR 20
- **Publication date:** 1997-03-17
- **Effective date:** 1997-02-18
- **Treasury docket:** TD 8714
## Abstract

This document contains corrections to temporary regulations (TD 8714) which were published in the Federal Register on Tuesday, February 18, 1997 (62 FR 7156). The temporary regulations relate to the estate and gift tax marital deductions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/17/97-6675/estate-and-gift-tax-marital-deduction-correction)
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