Portability of a Deceased Spousal Unused Exclusion Amount

Document ID: IRS-2012-0030-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: Estate Taxes, Gift Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 2012-14781
CFR Citation: 26 CFR Parts 20, 25, and 602
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Details Information

Received Date: June 18 2012, at 09:05 AM Eastern Daylight Time
Start-End Page: 36150 - 36163
Comment Start Date: June 18 2012, at 12:00 AM Eastern Standard Time

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