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Portability of a Deceased Spousal Unused Exclusion Amount (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Portability of a Deceased Spousal Unused Exclusion Amount (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Portability of a Deceased Spousal Unused Exclusion Amount (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 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. This book contains: - The complete text of the Portability of a Deceased Spousal Unused Exclusion Amount (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section