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Rev. Proc. 2014-18: automatic extension for qualifying estates to elect portability.
- Source :
- The Tax Adviser. May, 2014, Vol. 45 Issue 5, p315, 3 p.
- Publication Year :
- 2014
-
Abstract
- On Jan. 27, 2014, the IRS issued Rev. Proc. 2014-18, which provides an automatic extension for certain taxpayers to elect portability of the deceased spousal unused exclusion (DSUE).The new simplified [...]
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 45
- Issue :
- 5
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.422624866