IRSRulemakingIRS-2022-0008

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Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount (REG-118913-21)

1 organizations filed 1 public comment on Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount (REG-118913-21), at the Internal Revenue Service. The comment window closed 1463d ago.

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Abstract

This document contains proposed amendments to the Estate Tax Regulations relating to the basic exclusion amount (BEA) applicable to the computation of Federal estate and gift taxes.

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