Regulacje i polityka gospodarcza · 25.11.2009

Guidance Under Section 2053 Regarding Post-Death Events; Correction

This document contains corrections to final regulations (TD 9468) that were published in the Federal Register on Tuesday, October 20, 2009 (74 FR 53652) providing guidance relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code.