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

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
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