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Rev. Proc. 2017-34, 2017-26 I.R.B.

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2022-30 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In General . This revenue procedure is effective July 8, 2022.

.02 Letter Rulings Will Not Be Issued . On or before the fifth anniversary of a decedent’s date of death, the exclusive procedure for obtaining an extension of time under § 301.9100-3 to make a portability election under § 2010(c)(5)(A) for the estate of a decedent, if the decedent and executor meet the requirements of section 3.01(1) through (3) of this revenue

procedure, is the procedure described in section 4.01 of this revenue procedure. If an executor of such an estate has filed a request for a letter ruling seeking an extension of time under § 301.9100-3 to make a portability election under § 2010(c)(5) (A) and that letter ruling is pending in the National Office on July 8, 2022, the Office of the Associate Chief Counsel (Passthroughs & Special Industries) will close its file on the ruling request and refund the user fee, and the estate may obtain the relief granted by this revenue procedure only by complying with section 4.01 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2022-30
Internal Revenue Bulletin 2022-30

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