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

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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.

https://regulations.justia.com/regulations/fedreg/2019/11/26/2019-25601.html