ESTATE TAX — Internal Revenue Bulletin 2011-52

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 Disclosure of listed transactions and transactions of interest (TD

51, 862 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 Election to value on alternative valuation date (REG-112196–07)

51, 865 Graduated retained interests (TD 9555) 50, 838 Procedures for section 2053 protective claims for refund (RP 48)

42, 527 Proposed regulations:

26 CFR 20.2031–1, amended; election to value on alternative valuation date (REG-112196–07) 51, 865 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, removed; 20.2056A–4, amended; 20.2056A–4T, removed; 20.7520–1, amended; 20.7520–1T, removed; 25.2512–5, –5A, amended; 25.2512–5T, removed; 25.2522(c)–3, amended; 25.2522(c)–3T, removed; 25.7520–1, –3, amended; 25.7520–1T, –3T, removed; use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interest (TD 9540) 38, 341 26 CFR 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; disclosure of listed transactions and transactions of interest (TD 9556) 51, 862 26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, added; 54.6081–1, removed; automatic five-month extensions for certain pass-through entities (TD 9531) 31, 79 26 CFR 20.2036–1, amended; graduated retained interests (TD 9555) 50, 838