federal_register: 03-31615
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-31615 | Gross Estate; Election to Value on Alternate Valuation Date | Proposed Rule | This document contains proposed regulations relating to the election under section 2032 to value a decedent's gross estate on the alternate valuation date. The proposed regulations reflect a change to the law made by the Deficit Reduction Act of 1984. The proposed regulations affect estates that are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. | 2003-12-24 | 2003 | 12 | https://www.federalregister.gov/documents/2003/12/24/03-31615/gross-estate-election-to-value-on-alternate-valuation-date | https://www.govinfo.gov/content/pkg/FR-2003-12-24/pdf/03-31615.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations relating to the election under section 2032 to value a decedent's gross estate on the alternate valuation date. The proposed regulations reflect a change to the law made by the Deficit Reduction Act of 1984.... |