Individual Seeks Guidance on Estate Basis Regs and Unified Credit

While the proposed regulation 1.1014-10(b) defines, in relevant part, that property subject to the consistency requirement is property that is subject to tax under IRC Sec 2106 -- taxable estate of a nonresident noncitizen -- that generates a tax liability in excess of allowable credits, I would like more clarification on the definition of the 'allowable credits.' The final regulations should provide guidance as to whether the 'allowable credits,' as referenced in the proposed regulation 1.1014-10(b), include the prorated unified credit as referred to under IRC Sec. 2102(b)(3)(A), and if so, whether such treatment is predicated on the executor's compliance with Treas. Reg. 301.6114-1 -- disclosure of the treaty-based position by attaching a Form 8833 to the noncitizen nonresident decedent's Form 706-NA.