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TREAS/IRS | RIN: 1545-BI11 | Publication ID: Spring 2009 |
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 and claims against the estate and will provide guidance on the deductibility of amounts paid under a decedent's personal guarantee. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously 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 |
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Timetable:
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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: Undetermined |
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 |