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Finanse publiczne · 18/06/2012

IRS Issues Temporary Regulations on Deceased Spousal Unused Exclusion Amount Portability

The Internal Revenue Service (IRS) has issued temporary regulations providing guidance on the estate and gift tax applicable exclusion amount and the rules for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse.

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