Chief Counsel Advice 201020009

Gift tax paid not brought into taxable estate of non-U.S. resident under IRC Section 2104 In CCA 20102009 (May 21, 2010), the IRS held that IRC Section 2104(b) didn't bring the amount of gift tax paid on gifts made within three years of death into the gross estate of a non-resident alien (NRA). IRC Section 2013 defines an NRA's gross estate to be that part of the decedent's gross estate (as determined