Abbreviations›Rev. Rul. 2012-12, 2012-15 I.R.B. 748
ESTATE TAX
Internal Revenue Bulletin 2012-26 · 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 Furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 Guidance under sections 642 and 643 (income ordering rules)
(TD 9582) 18, 869 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 Proposed Regulations:
26 CFR 1.6109–2, amended; furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 26 CFR 301.6103(I)(21)–1, added; regulations pertaining to the disclosure of return information to carry out eligibility requirements for health insurance affordability programs (REG–119632–11) 23, 978 Regulations:
26 CFR 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (TD 9582) 18, 869 26 CFR 301.7623, amended; rewards and awards for information relating to violations of internal revenue laws (TD 9580) 17, 801
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