Regulacje i polityka gospodarcza · 24/12/2003

IRS Proposes Regulations for Valuing Estates on Alternate Valuation Date

The IRS has released proposed regulations for estates to value their gross estates on the alternate valuation date, reflecting a change made by the Deficit Reduction Act of 1984, affecting estates that must file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.