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Internal Revenue Bulletin:  2017-6 

February 6, 2017 

ESTATE TAX


Table of Contents

Notice 2017–15Notice 2017–15

The notice provides special administrative procedures for allowing certain taxpayers and the executors of certain taxpayers’ estates to recalculate a taxpayer’s remaining applicable exclusion amount and remaining GST exemption to the extent an allocation of that exclusion or exemption was made to certain transfers made while the taxpayer was married to a person of the same sex.


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