Guidance Under Section 2053 Regarding Post-Death Events; Correction

tax-irs · IRS · Rule · Published 2009-11-25 · Effective 2009-11-25 · 74 FR 61524

Document

Document number: E9-28332
Federal Register citation: 74 FR 61524
CFR reference: 26 CFR 20
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-11-25
Effective date: 2009-11-25
Treasury docket: TD 9468

Abstract

This document contains corrections to final regulations (TD 9468) that were published in the Federal Register on Tuesday, October 20, 2009 (74 FR 53652) providing guidance 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.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown