# Guidance Under Section 2053 Regarding Post-Death Events; Correction
> **IRS** · Correcting amendment. · Published 2009-11-25 · Effective 2009-11-25 · 74 FR 61524
## Document
- **Document number:** E9-28332
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 61524
- **CFR reference:** 26 CFR 20
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2009/11/25/E9-28332/guidance-under-section-2053-regarding-post-death-events-correction)
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