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ESTATE TAX

Internal Revenue Bulletin 2012-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Portability of a deceased spousal unused exclusion amount (TD

  1. 28, 17 ; (REG–141832–11) 28, 54 Proposed Regulations:

26 CFR 20.2001–2, added; 20.2010–0, thru –3, added; 25 CFR 25.2505–0, thru –2, added; portability of a deceased spousal unused exclusion amount (REG–141832–11) 28, 54

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▸Contents — Internal Revenue Bulletin 2012-31
Internal Revenue Bulletin 2012-31

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