Finanse publiczne · 18/02/1997

Estate and Gift Tax Marital Deduction

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the estate tax marital deduction to conform the Estate Tax Regulations to recent court decisions. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.