Abbreviations›Rev. Proc. 2012-36, 2012-39 I.R.B. 374
GIFT TAX
Internal Revenue Bulletin 2012-39 · 2026-10-03 edition · updated 2026-10-04 · United States
Background file document requests, processing fees, update to
Rev. Proc. 95–15 (RP 31) 33, 256 Portability of a deceased spousal unused exclusion amount (TD
- 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 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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