federal_register: 2012-14775

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2012-14775 Portability of a Deceased Spousal Unused Exclusion Amount Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The text of the temporary regulations also serves as the text of the proposed regulations set forth in this notice of proposed rulemaking. This document also provides a notice of public hearing on these proposed regulations. 2012-06-18 2012 6 https://www.federalregister.gov/documents/2012/06/18/2012-14775/portability-of-a-deceased-spousal-unused-exclusion-amount https://www.govinfo.gov/content/pkg/FR-2012-06-18/pdf/2012-14775.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for...  

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