ESTATE TAX—Cont.

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

Regulations:

26 CFR 20.2001–2T, added; 20.2010–0T, thru –2T, added; 25.2505–0T, thru –3T, added; 602.101, amended; portability of a deceased spousal unused exclusion amount (TD 9593) 28, 17

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▸Contents — Internal Revenue Bulletin 2012-31

Internal Revenue Bulletin 2012-31

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