federal_register: E9-25138

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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
E9-25138 Guidance Under Section 2053 Regarding Post-Death Events Rule This document contains final regulations 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 (Code). In addition, the regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in 2001 to sections 2053(d) and 2058. The regulations primarily will affect estates of decedents against which there are claims outstanding at the time of the decedent's death. 2009-10-20 2009 10 https://www.federalregister.gov/documents/2009/10/20/E9-25138/guidance-under-section-2053-regarding-post-death-events https://www.govinfo.gov/content/pkg/FR-2009-10-20/pdf/E9-25138.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations 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 (Code). In addition, the regulations update the provisions...  

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