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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance related to the filing and subsequent resolution of a protective claim for refund of estate tax that is based on a deduction for a claim or expense under section 2053 of the Internal Revenue Code (Code) and the corresponding regulations.

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▸Contents — Internal Revenue Bulletin 2011-42
Internal Revenue Bulletin 2011-42

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