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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
Timetable:
Action Date FR Cite
NPRM  04/23/2007  72 FR 20080   
NPRM Comment Period End  07/23/2007    
Public Hearing  08/06/2007    
Final Action  12/00/2008    
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