# Estate Tax; Estates of Decedents Dying After August 16, 1954
> **IRS** · Rule · Published 2006-01-13 · 71 FR 2147
## Document
- **Document number:** 06-55501
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 2147
- **CFR reference:** 26 CFR 20
- **Publication date:** 2006-01-13
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/13/06-55501/estate-tax-estates-of-decedents-dying-after-august-16-1954)
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