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Finanse publiczne · 26.11.2019

Estate and Gift Taxes; Difference in the Basic Exclusion Amount

This document contains final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations will affect donors of gifts made after 2017 and the estates of decedents dying after 2025.

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