SECTION 5. GUIDANCE

5.01. Treasury and the Service grant the executor of a qualifying estate a six-month extension of time until 15 months after the decedent’s date of death to file Form 706 if

2012–10 I.R.B. 451 March 5, 2012

the United States, the states, and statistical areas within the states. The income information was released to the HUD regional offices on December 01, 2011, and may be obtained by calling the HUD reference service at 1–800–245–2691. The income information is also available at HUD’s World Wide Web site, http://www.huduser.org/portal/datasets/il.html, which provides a menu from which you may select the year and type of data of interest. The Internal Revenue Service annually publishes the median gross income for the United States.

.07 The most recent nationwide average purchase prices and average area purchase price safe harbor limitations were published on April 11, 2011, in Rev. Proc. 2011–23, 2011–15 I.R.B. 626.