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Internal Revenue Bulletin:  2017-5 

January 30, 2017 

ESTATE TAX


Table of Contents

Notice 2017–12Notice 2017–12

This notice provides guidance on the methods available to confirm the closing of an examination of the estate tax return. In addition, the notice announces that an account transcript with a transaction code of “421” and explanation “Closed examination of tax return” can serve as the functional equivalent of an estate tax closing letter in confirming the closing of an examination.


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