Bulletin No. 2014–7 February 10, 2014
Internal Revenue Bulletin 2014-7 · 2026-10-03 edition · updated 2026-10-04 · United States
ESTATE TAX
Rev. Proc. 2014–18, page 513. This revenue procedure provides an automatic extension pursuant to § 301.9100–3 for certain estates having no filing requirement under § 6018(a) to elect portability of the decedent’s unused exclusion amount for the benefit of the decedent’s surviving spouse pursuant to § 2010(c)(5)(A). The revenue procedure applies to estates of decedents dying after December 31, 2010, and before January 1, 2014, and includes estates of decedents survived by a same-sex spouse that were not eligible to elect portability until after the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) and the publication of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. Rev. Proc. 2014–3, 2014–1 I.R.B. 111, is Amplified.
ADMINISTRATIVE
Rev. Proc. 2014–18, page 513. This revenue procedure provides an automatic extension pursuant to § 301.9100–3 for certain estates having no filing requirement under § 6018(a) to elect portability of the decedent’s unused exclusion amount for the benefit of the decedent’s surviving spouse pursuant to § 2010(c)(5)(A). The revenue procedure applies to estates of decedents dying after December 31, 2010, and before January 1, 2014, and includes estates of decedents survived by a same-sex spouse that were not eligible to elect portability until after the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) and the publication of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. Rev. Proc. 2014–3, 2014–1 I.R.B. 111, is Amplified.
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