Table of Contents

• Rev. Rul. 2009-35
• T.D. 9468
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Revisions
    • 1. Comments Relating to Prop. Reg. §20.2051-1
    • 2. Comments Relating to the Standard for Deductibility Set Forth in the Proposed Regulation
    • 3. Comments Relating to the Effect of a Court Decree in Prop. Reg. §20.2053-1(b)(2)
    • 4. Comments Relating to the Rule for Estimated Amounts in Prop. Reg. §20.2053-1(b)(4)
    • 5. Comments Relating to Protective Claims
    • 6. Comments Relating to the Effect on the Marital and Charitable Deductions
    • 7. Comments Relating to Reimbursements, Prop. Reg. §20.2053-1(b)(3)
    • 8. Comments Relating to Deduction for Expenses of Administering Estate under Prop. Reg. §20.2053-3
    • 9. Comments Relating to Claims Against the Estate, Prop. Reg. §20.2053-4(a)
    • 10. Comments Relating to Claims and Counterclaims
    • 11. Comments Relating to Prop. Reg. §20.2053-4(b)(4), Claims by Family Members, Related Entities, or Beneficiaries
    • 12. Comments Relating to Payments in Prop. Reg. §20.2053-4(b)(5)
    • 13. Comments Relating to Recurring Payments in Prop. Reg. §20.2053-4(b)(7)
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  • Drafting Information
• T.D. 9460
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
  • Adoption of Amendments to the Regulations
  • PART 301—PROCEDURE AND ADMINISTRATION
    • §301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
  • Drafting Information