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Abbreviations›Rev. Rul. 2012-33, 2012-51 I.R.B. 710

ESTATE TAX—Cont.

Internal Revenue Bulletin 2012-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Frivolous tax return positions, arguments and schemes (RP 43)

49, 643 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 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 Valuation of certain farm, etc., real property under section 2032A

(RR 26) 39, 358

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▸Contents — Internal Revenue Bulletin 2012-52
Internal Revenue Bulletin 2012-52

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