The IRS on Thursday posted the instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for decedents dying in 2010. For most 2010 decedents, the due date is Sept ...
WASHINGTON, DC - AUGUST 18: The Internal Revenue Service (IRS) building on Thursday, Aug. 18, 2022 in Washington, DC. (Kent Nishimura / Los Angeles Times via Getty Images) There is an onerous issue ...
The IRS has published a private letter ruling on Section 2010(c)(5)(A), granting the taxpayer’s estate an extension of 120 days to make the portability election to allow the decedent’s surviving ...