Rev. Proc. 2017-34

Summary

Core Terms

portability, election, spouse's, estate tax return, surviving, estate of decedent, surviving spouse, extension of time, gifts, simplified, date of death, regulations, refund, file a claim, prescribed, purposes, requests, required to file, refund of taxes, gift tax, deceased, letter ruling, estate tax, provisions, decedent's estate, grant relief, gross estate, taxpayer