Internal Revenue Service November 26, 2019 – Federal Register Recent Federal Regulation Documents

Estate and Gift Taxes; Difference in the Basic Exclusion Amount
Document Number: 2019-25601
Type: Rule
Date: 2019-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations will affect donors of gifts made after 2017 and the estates of decedents dying after 2025.
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