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Finanse publiczne · 18/02/1997

Temporary Estate and Gift Tax Marital Deduction Regulations Released

The IRS has released temporary regulations amending the final estate tax marital deduction rules to align with recent court decisions, primarily affecting estates of decedents electing the marital deduction for qualified terminable interest property (QTIP) and the estates of surviving spouses of such decedents.

Source: Federal Register — Department of the TreasuryOpen original release →