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person other than the surviving spouse or his or her estate, and
(3) the person to whom the interest passes may possess or enjoy
any part of the property after the interest passing to the
surviving spouse terminates or fails. Sec. 2056(b)(1); Estate of
Abely v. Commissioner, 60 T.C. 120, 122 (1973), affd. 489 F.2d
1327 (1st Cir. 1974); see also Estate of Cunha v. Commissioner,
279 F.2d 292, 296 (9th Cir. 1960), affg. 30 T.C. 812 (1958).
An interest is usually not terminable when the surviving
spouse receives a life estate and a general power of appointment
over it. Sec. 2056(b)(5); Estate of Meeske v. Commissioner,
72 T.C. 73, 77 (1979), affd. sub nom. Estate of Laurin v.
Commissioner, 645 F.2d 8 (6th Cir. 1981). An interest passing
from a decedent to his or her surviving spouse may qualify for
the marital deduction when the surviving spouse: (1) Is entitled
for life to all income from that interest, payable at least
annually and (2) has a general power of appointment over the
interest which is exercisable in all events by the surviving
spouse alone, either by will or during life. Estate of Meeske v.
Commissioner, supra at 77; see sec. 20.2056(b)-5(a), Estate Tax
Regs. A spouse has the right to income for life if, under the
terms of the trust, the spouse has a right, exercisable at least
annually, to receive distributions of income, or the income must
be accumulated and added to corpus over which the spouse has a
power of appointment. Sec. 20.2056(b)-5(f)(8), Estate Tax Regs.
A surviving spouse does not have the right to all income if:
(1) The income must be accumulated, in whole or in part, or may
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