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IRSRulemakingIRS-2022-0008

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

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National Federation of Independent Business filed 1 comment on this docket between Jul 13, 2022 and Jul 13, 2022. 0 other organizations filed here. The comment window closed 1463d ago.

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Jul 13, 2022· Comment from National Federation of Independent Business (NFIB)· IRS-2022-0008-0002

NFIB (Nat'l Fed'n of Independent Business) comment letter of July 11, 2022, to Treasury/IRS on notice of proposed rulemaking titled "Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount," REG-118913-21, RIN 1545-BQ22, 87 Fed. Reg. 24918 (April 27, 2022), is attached.

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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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Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount (REG-118913-21) (IRS) — National Federation of Independent Business | OpenPolis