ESTATE TAX
Internal Revenue Bulletin 2025-51 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 10038, page 838. This guidance contains a final rule relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. Pursuant to the guidelines in OMB Circular A-25, the IRS has calculated its cost of providing the estate tax closing letter to be $56. REG-107459-24
Finding Lists begin on page ii.
Get a plain-English answer with a citation back to this text.
Ask AI about this code