IRS PLR: Portability Election Extension Granted to Allow Surviving Spouse Use Decedent’s Spousal Unused Exclusion (IRC §2010)

Nov. 29, 2024, 6:12 PM UTC

The IRS has published a private letter ruling on Section 2010 and Treasury Regulations Section 301.9100 regarding the unified credit against estate tax. [PLR 202448008]

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