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ESTATE TAX

Internal Revenue Bulletin 2014-8 · 2026-10-03 edition · updated 2026-10-04 · United States

Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Extension of time to file estate tax return to elect portability of a

deceased spousal unused exclusion amount under section 2010(c)(5)(A) (RP 18) 7, 513 Letter rulings or determination letters (RP 1) 1, 1 Technical Advice Memorandum (TAM) (RP 2) 1, 90

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▸Contents — Internal Revenue Bulletin 2014-8
Internal Revenue Bulletin 2014-8

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