# Estate Tax; Estates of Decedents Dying After August 16, 1954
> **IRS** · Rule · Published 2012-03-30 · 77 FR 19080
## Document
- **Document number:** 2012-7819
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 19080
- **CFR reference:** 26 CFR 20
- **Publication date:** 2012-03-30
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/03/30/2012-7819/estate-tax-estates-of-decedents-dying-after-august-16-1954)
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