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[FR Doc E9-25138] 1. Guidance Under Section 2053 Regarding Post-Death Events

This document contains final regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in

Published: 2009-10-20 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

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