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TREAS/IRS RIN: 1545-BI11 Publication ID: Spring 2014 
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. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2014 
Additional Information: REG-130975-08 Drafting attorney: Karlene M. Lesho (202) 317-6835 Reviewing attorney: Melissa C. Liquerman (202) 317-6852 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