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SECTION 5. AREAS NOT COVERED

Internal Revenue Bulletin 2011-35 · 2026-10-03 edition · updated 2026-10-04 · United States

BY THIS REVENUE PROCEDURE

This Revenue Procedure does not address the manner in which the executor of the estate of a decedent who died in 2010 makes the Section 1022 Election. For information on making that election, the deadline for making that election and related procedures, and on allocating the decedent’s GST exemption to transfers occurring at a death occurring in 2010, see Notice 2011–66.

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▸Contents — Internal Revenue Bulletin 2011-35
Internal Revenue Bulletin 2011-35

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