federal_register: 2020-01392

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2020-01392 Estate and Gift Taxes; Difference in the Basic Exclusion Amount Rule This document contains corrections to Treasury Decision 9884, which was published in the Federal Register for Tuesday, November 26, 2019. Treasury Decision 9884 contained 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 affect donors of gifts made after 2017 and the estates of decedents dying after 2017. 2020-02-06 2020 2 https://www.federalregister.gov/documents/2020/02/06/2020-01392/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount https://www.govinfo.gov/content/pkg/FR-2020-02-06/pdf/2020-01392.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to Treasury Decision 9884, which was published in the Federal Register for Tuesday, November 26, 2019. Treasury Decision 9884 contained final regulations addressing the effect of recent legislative changes to the... 1545-B072

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