Bulletin No. 2011-45 November 7, 2011
GIFT TAX
Internal Revenue Bulletin 2011-45 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2011–52, page 701. Cost-of-living adjustments for 2012. This procedure sets forth the 2012 cost-of-living adjustments to certain items due to inflation as required under various provisions of the Code and Service guidance.
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