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ESTATE TAX

Internal Revenue Bulletin 2017-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2017–34, page 1282. This revenue procedure provides a simplified method to obtain an extension of time under § 301.9100–3 to file a return to elect portability of the deceased spousal unused exclusion (DSUE) amount pursuant to § 2010(c)(5)(A). This revenue procedure applies to estates that are not normally required to file an estate tax return because the value of the gross estate and adjusted taxable gifts is under the filing threshold in § 6018(a).

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▸Contents — Internal Revenue Bulletin 2017-26
Internal Revenue Bulletin 2017-26

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