A husband died in 2012, and his estate filed a gift tax return to report a deceased spousal unused exclusion (DSUE) and elected portability. The IRS sent a letter to husband’s estate accepting the estate tax return as filed. Portability allows a…
By: Charles (Chuck) Rubin
Source: http://www.jdsupra.com/resources/syndication/docsRSSfeed.aspx?ftype=WillsTrustEstatePlanning
Link: http://www.jdsupra.com/legalnews/audit-of-predeceased-spouse-permitted-55643/
