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Abbreviations›Rev. Rul. 2011-27, 2011-48 I.R.B. 805

ESTATE TAX

Internal Revenue Bulletin 2011-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Cost-of-living adjustments for inflation for 2012 (RP 52) 45, 701 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

  1. 35, 184 Procedures for section 2053 protective claims for refund (RP 48)

42, 527

November 28, 2011 v 2011–48 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-48
Internal Revenue Bulletin 2011-48

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