Estate Tax Closing Letter User Fee Update
This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.
Related coverage
- Takes of Marine Mammals Incidental to Specified Activities; Taking Marine Mammals Incidental to the City and Borough of Juneau's Seawalk Extension Project, Juneau, Alaska
- Colorado Underground Injection Control (UIC) Program; Class VI Primacy
- Use of Salt Substitutes To Reduce the Sodium Content in Standardized Foods
- Notice of Agency Determination on Waiver With Respect to Land; Indianapolis Downtown Heliport, Indianapolis, Indiana
- Magnuson-Stevens Fishery Conservation and Management Act Provisions; Fisheries of the Northeastern United States; Framework Adjustment 7 to the Atlantic Spiny Dogfish Fishery Management Plan
- Magnuson-Stevens Act Provisions; Fisheries off West Coast States; Pacific Coast Groundfish Fishery; Pacific Coast Groundfish Fishery Management Plan; Fixed Gear Marking and Entanglement Risk Reduction