TaxProf Blog

The IRS on Friday issued guidance for estates of decedents dying in 2010:

• IR-2011-83,
• Notice 2011-66, 2011-35 I.R.B. ___ (Aug. 29, 2011)
• Rev. Proc. 2011-41, 2011-35 I.R.B. ___ (Aug. 29, 2011)
• Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent