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TREAS/IRS RIN: 1545-BO72 Publication ID: Fall 2018 
Title: Difference in the Basic Exclusion Amount 
Abstract:

Regulations addressing the difference between the basic exclusion amount applicable at the date of death and the basic exclusion amount applicable with respect to gifts made by the decedent.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 20   
Legal Authority: 26 U.S.C. 7805    Pub. L. 115-97, sec. 11061   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-106706-18 (NPRM) Drafter attorney: Deborah Ryan (202) 317-6859 Reviewer attorney: John MacEachen (202) 317-6859 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 
Agency Contact:
Deborah S. Ryan
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: deborah.s.ryan@irscounsel.treas.gov