Published on: 2022-13706. Notice of proposed rulemaking and notice of public hearing. 2022-13706. Guidance Under Section 2053 Regarding Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts
Published on: 2022-08865. Notice of proposed rulemaking. 2022-08865. Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount
Published on: 2018-25538. Notice of proposed rulemaking and notification of public hearing. 2018-25538. Estate and Gift Taxes; Difference in the Basic Exclusion Amount
Published on: 2015-14663. Final regulations and removal of temporary regulations. 2015-14663. Portability of a Deceased Spousal Unused Exclusion Amount
Published on: 2011-29921. Notice of proposed rulemaking and notice of public hearing. 2011-29921. Gross Estate; Election to Value on Alternate Valuation Date