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June 15, 2012
IRS Issues Estate Tax Unified Credit Portability Rules
The IRS today issued temporary regulations (T.D. 9593) and proposed rules (REG-141832-11 on the portability of a deceased spousal unused exclusion amount applicable where the death of the first spouse occurs on or after Jan. 1, 2011.
June 15, 2012 in IRS News, Tax | Permalink
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