ESTATE TAX

T.D. 9468, page 570. Final regulations under section 2053 of the Code relate to the amount deductible from a decedent’s gross estate for claims against the estate. 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.

Notice 2009–84, page 592. This notice provides a limited administrative exception to the ability of the Service to examine a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, in connection with certain Code section 2053 protective claims for refund filed within the time prescribed in section 6511(a).