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Abbreviations›Notice 2012-6, 2012-3 I.R.B. 293

ESTATE TAX

Internal Revenue Bulletin 2012-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Extension of time to file estate tax return to elect portability of

a deceased spousal unused exclusion amount under section 2010(c) (Notice 21) 10, 450 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

  1. 1, 1 Technical Advice Memoranda (RP 2) 1, 92

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