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TREAS/IRS RIN: 1545-BI11 Publication ID: Fall 2008 
Title: ●Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible 
Abstract: These regulations will provide guidance under section 2053 on the application of present value concepts in determining the deductible amount of administration expenses as claims against the estate and will provide guidance on the deductibility of amounts paid under a descendent's personal guarantee. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-130975-08 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: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BC56 
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