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IRS Refers Estate Tax Policy Issue

JAN. 20, 2016

PMTA 2016-013

DATED JAN. 20, 2016
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Citations: PMTA 2016-013

UILC: 2519.00-00

 

Date: January 20, 2016

 

 

CC:PSI:B04:DKDOUGLAS - PLR-125512-15

 

 

to:

 

Lisa Piehl, Program Manager, Estate & Gift Tax Policy

 

(SE:S:E:HQ:SEP:E&G)

 

 

from:

 

Karlene Lesho

 

(Senior Technician Reviewer, CC:PSI:4)

 

 

subject:

 

* * *

 

 

This memorandum refers to you a matter that came to our attention in processing the * * *

* * *. * * * was based on Rev. Rul. 98-8 1998-7 I.R.B. 24, and the § 2519 holding in Estate of Kite v. Commissioner T.C. Memo. 2013-43.

If you have any questions, please call Donna Douglas at (202) 317-4635.

Karlene Lesho

 

Senior Technician Reviewer

 

Office of the Associate Chief

 

Counsel

 

(Passthroughs & Special Industries)
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