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Code · CFR · Title 26 — Internal Revenue · Part 300 · § 300.12

§ 300.12. Fee for estate tax closing letter.

125 words·~1 min read·/us/cfr/t26/s§ 300.12·

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(a)Applicability. This section applies to the request by a person described in paragraph
(c)of this section for an estate tax closing letter from the IRS.
(b)Fee. The fee for issuing an estate tax closing letter is $56.
(c)Person liable for the fee. The person liable for the fee is the estate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.
(d)Applicability date. This section applies to requests received by the IRS after May 20, 2025. [T.D. 9957, 86 FR 53542, Sept. 28, 2021. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 10031, 90 FR 21412, May 20, 2025]
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3 references not yet in our index
  • T.D. 9957
  • T.D. 9962
  • T.D. 10031
Citation graph
cites case law
§ 300.12
Fee for estate tax closing letter.
Treas. Dec.T.D. 9957
Treas. Dec.T.D. 9962
Treas. Dec.T.D. 10031
Cites 3Cited by 0 across 0 sources
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