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Internal Revenue Bulletin:  2005-6 

February 7, 2005 


Table of Contents

T.D. 9172 T.D. 9172

Final regulations under section 2032 of the Code concern the election to value a decedent’s gross estate on the alternate valuation date. The final regulations reflect a change to the law made by the Deficit Reduction Act of 1984. As a result of the final regulations, section 301.9100-6T(b) of the regulations will be removed. Please note: the preamble of the final regulations describes a change in the IRS’s position on the availability of relief to make the section 2032 election or protective election, and the section 2056A(d) election under sections 301.9100-1 and 301.9100-3 of the regulations.

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