N-2017-15

Internal Revenue Service (IRS) sent this bulletin at 01/17/2017 02:05 PM EST

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January 17, 2017

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Issue Number: N-2017-15

Inside This Issue

Notice 2017-15 provides special administrative procedures for allowing certain taxpayers and the executors of certain taxpayers’ estates to recalculate a taxpayer’s remaining applicable exclusion amount and remaining GST exemption to the extent an allocation of that exclusion or exemption was made to certain transfers made while the taxpayer was married to a person of the same sex.

It will appear in IRB 2017-15 dated Feb. 6, 2017.

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