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TREAS/IRS | RIN: 1545-BC56 | Publication ID: Fall 2008 |
Title: Guidance Under Section 2053 Regarding Post-Death Events | |
Abstract: These regulations relate to the amount deductible under section 2053(a)(3) of the Internal Revenue Code. The regulations will affect estates of decedents where claims exist against the decedent's estate. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 20 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143316-03 Drafting attorney: Karlene M. Lesho (202) 622-3090 Reviewing attorney: Melissa C. Liquerman (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Karlene M. Lesho Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4111, Washington, DC 20224 Phone:202 317-6859 Fax:202 317-4644 Email: karlene.lesho@irscounsel.treas.gov |