bulletin Internal Revenue›Bulletin No. 1997–47 November 24, 1997
ESTATE TAX
Internal Revenue Bulletin 1997-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 97–63, page 6. This notice asks for public comment on the alternatives for proposed regulations under section 2056 of the Code in light of the opinion of the Supreme Court of the United States in Commissioner v. Estate of Hubert. The proposed regulations would provide guidance on when there is a “material limitation” on the right to income when income is used to pay estate administration expenses.
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