Abbreviations›Rev. Rul. 2011-23, 2011-43 I.R.B. 585
ESTATE TAX
Internal Revenue Bulletin 2011-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Due dates for filing Forms 706, 706-NA, or 8939, extension of
time to pay estate tax, and penalty relief for recipients of property acquired from decedents who died in 2010 (Notice 76) 40, 479 Electing portability of a deceased spousal unused exclusion
amount (Notice 82) 42, 516 Election to apply the rules under section 1022 of the Code (Notice
- 35, 184 Procedures for section 2053 protective claims for refund (RP 48)
42, 527 Regulations:
26 CFR 1.170A–12, amended; 1.170A–12T, removed; 1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1, –2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1, amended; 1.7520–1T, removed; 20.2031–7, –7A, amended; 20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
October 31, 2011 iv 2011–44 I.R.B.
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