Irc Section 2010

Ii the cost of living adjustment determined under section 1 f 3 for such calendar year by substituting calendar year 2010 for calendar year 1992 in subparagraph b thereof.

Irc section 2010. 111 312 see section 101 c 3 b of pub. The cost of living adjustment determined under section 1 f 3 for such calendar year by substituting calendar year 2010 for calendar year 2016 in subparagraph a ii thereof. Also part i 469 1 469 4 revenue procedure 2010 13.

Internal revenue code section 2010 c click here to return to the home page. This election is referred to in this section and in 20 2010 3 as the portability election. 1 timely filing required.

A credit of the applicable credit amount shall be allowed to the estate of every decedent against the tax imposed by section 2001. Effective date of 2010 amendment. The amendments made by this section other than by subsection b enacting section 2208 of this title and amending sections 2011 2104 and 2053 of this title shall apply to the estates of decedents dying after the date of the enactment of this act sept.

2010 b adjustment to credit for certain gifts made before 1977. If any amount as adjusted under the preceding sentence is not a multiple of 10 000 such amount shall be rounded to the nearest multiple of 10 000. Accordingly the due date of an estate tax return required to elect portability is nine months after the decedent s date of death or the last day of the period covered by an extension.

2010 a general rule a credit of the applicable credit amount shall be allowed to the estate of every decedent against the tax imposed by section 2001. Section 382 l 3 c notice 2010 50. 112 240 set out as a note under section 2001 of this title.

This notice provides guidance under 382 of the internal revenue code for measuring owner shifts of loss corporations that have more than one class of stock outstanding and in particular regarding the effect of fluctuations in the value of one class of stock relative to another class of stock fluctuations in value. A credit of the applicable credit amount shall be allowed to the estate of every decedent against the tax imposed by section 2001. Internal revenue code section 2010 c unified credit against estate tax.