My comments/concerns are regarding Reg § 20.2010-2T(c)(2) – Special rule to consider gift taxes paid by decedent which states: “Solely for purposes of computing the decedent’s DSUE amount, the amount of the adjusted taxable gifts of the decedent referred to in paragraph (c)(1)(ii)(B) of this section is reduced by the amount, if any, on which gift taxes were paid for the calendar year of the gift(s).”
See attached.
Comment on FR Doc # 2012-14775
This is comment on Proposed Rule
Portability of a Deceased Spousal Unused Exclusion Amount
View Comment
Attachments:
Reg 20.2010-2T Comments
Title:
Reg 20.2010-2T Comments
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