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Revenue Procedure 2010-40

In Rev. Proc. 2010-40, Internal Revenue Bulletin 2010-46 (Nov. 15, 2010), the IRS set forth certain inflation-adjusted tax items for 2011. The inflation adjustments include the following, which take effect on Jan. 1, 2011: The annual exclusion remains at $13,000 under IRC Section 2503. The first $136,000 (up from $134,000) of qualifying gifts to a non-citizen spouse aren't included in the year's total
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In Rev. Proc. 2010-40, Internal Revenue Bulletin 2010-46 (Nov. 15, 2010), the IRS set forth certain inflation-adjusted tax items for 2011. The inflation adjustments include the following, which take effect on Jan. 1, 2011:

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TAGS: Research / WMIQ Regulation & Compliance
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