Finanse publiczne · 22/08/1995
Final Regulations Issued for Income, Gift, and Estate Tax
The IRS has released final regulations addressing changes to the marital deduction provisions of the estate and gift tax chapters, which were introduced by the Technical and Miscellaneous Revenue Act of 1988 and further amended by the Revenue Reconciliation Act of 1989 and 1990, to help taxpayers comply with the updated rules.