United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2012_register executive 2012-06-16 article Rules and Regulations D09002ee1c7fcd8ea D09002ee1c7fcd956 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains temporary regulations that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The statutory provisions underlying the portability rules were enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The portability rules affect married spouses where the death of the first spouse to die occurs on or after January 1, 2011. The text of the temporary regulations also serves as the text of proposed regulations set forth in the notice of proposed rulemaking on this subject appearing elsewhere in this issue of the Federal Register. 77 FR 36150 https://www.govinfo.gov/app/details/FR-2012-06-18/2012-14781 2012-14781 fr18jn12-14 RIN 1545-BK34 4830-01-P TD 9593 https://www.govinfo.gov/app/details/FR-2012-06-18/2012-14781 https://www.govinfo.gov/content/pkg/FR-2012-06-18/html/2012-14781.htm https://www.govinfo.gov/content/pkg/FR-2012-06-18/pdf/2012-14781.pdf Estate Taxes Reporting and Recordkeeping Requirements Gift Taxes 14 p. 36150 36163 77 FR 36150 Title 26 Part 20 26 CFR Part 20 Title 26 Part 25 26 CFR Part 25 Title 26 Part 602 26 CFR Part 602 RIN 1545-BK34 Portability of a Deceased Spousal Unused Exclusion Amount; Federal Register Vol. 77, Issue RULE 2012-14781 DEPARTMENT OF THE TREASURY Internal Revenue Service 2012-06-15 TD 9593 4830-01-P 2012-14781 Temporary regulations.

This document contains temporary regulations that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The statutory provisions underlying the portability rules were enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The portability rules affect married spouses where the death of the first spouse to die occurs on or after January 1, 2011. The text of the temporary regulations also serves as the text of proposed regulations set forth in the notice of proposed rulemaking on this subject appearing elsewhere in this issue of the Federal Register.

Effective Date. These regulations are effective on June 15, 2012. Karlene Lesho (202) 622-3090 (not a toll-free number). Estate Taxes Reporting and Recordkeeping Requirements Gift Taxes Portability of a Deceased Spousal Unused Exclusion Amount , www.IRS.gov Vol. 77, no. 117 Office of the Federal Register, National Archives and Records Administration 2012-06-18 continuing daily deposited born digital 282 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2012-06-18 P0b002ee1829b3275 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr18jn12 https://www.govinfo.gov/app/details/FR-2012-06-18 https://www.govinfo.gov/content/pkg/FR-2012-06-18/pdf/FR-2012-06-18.pdf https://www.govinfo.gov/content/pkg/FR-2012-06-18/xml/FR-2012-06-18.xml fdlp 36115 36386 DGPO 2012-06-16 2024-06-03 FR-2012-06-18 machine generated eng FR FR-2012-06-18 77 117