[Federal Register Volume 74, Number 226 (Wednesday, November 25, 2009)]
[Rules and Regulations]
[Pages 61524-61525]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-28332]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 20

[TD 9468]
RIN 1545-BC56


Guidance Under Section 2053 Regarding Post-Death Events; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: 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.

DATES: This correction is effective on November 25, 2009 and is 
applicable in taxable years ending on or after October 20, 2009.

FOR FURTHER INFORMATION CONTACT: Karlene M. Lesho, (202) 622-3090 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this document are 
under sections 2051 and 2053 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9468) contain errors that 
may prove to be misleading and are in need of clarification.

List of Subjects in 26 CFR Part 20

    Estate taxes, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR part 20 is corrected by making the following 
correcting amendments:

[[Page 61525]]

PART 20--ESTATE TAX; ESTATES OF DECENDENTS DYING AFTER AUGUST 16, 
1954

0
Paragraph 1. The authority citation for part 20 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *


0
Par. 2. Section 20.2053-1 is amended by revising the third sentence of 
paragraph (d)(7) Example 3 to read as follows:


Sec.  20.2053-1  Deduction for expenses, indebtedness, and taxes; in 
general.

* * * * *
    (d) * * *
    (7) * * *

    Example 3. * * * Instead, pursuant to the protective claim for 
refund filed by E, the marital deduction will be reduced by the 
claim once a final judgment is entered in the case. * * *
* * * * *

0
Par. 3. Section 20.2053-4 is amended by revising the last sentence of 
paragraph (d)(3) to read as follows.


Sec.  20.2053-4  Deduction for claims against the estate.

* * * * *
    (d) * * *
    (3) * * * See further Sec.  20.2053-1(d)(3).
* * * * *

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration)
[FR Doc. E9-28332 Filed 11-24-09; 8:45 am]
BILLING CODE 4830-01-P