federal_register: 2019-25601

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2019-25601 Estate and Gift Taxes; Difference in the Basic Exclusion Amount Rule This document contains final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations will affect donors of gifts made after 2017 and the estates of decedents dying after 2025. 2019-11-26 2019 11 https://www.federalregister.gov/documents/2019/11/26/2019-25601/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount https://www.govinfo.gov/content/pkg/FR-2019-11-26/pdf/2019-25601.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations will affect donors of gifts made after 2017 and the... 1545-B072

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