Page |
Update or
Correction |
507 |
The 2023 Annual Gift Tax Exclusion
is $17,000. |
516 |
The 2023 Applicable Exclusion
Amount is $12,920,000. |
543 |
The 2023 Applicable Exclusion
Amount is $12,920,000. |
544 |
Add to Section 24.2.6 that a
surviving spouse should file an estate tax return if the surviving spouse wishes to take advantage of portability and take advantage of the deceased spouse's unused exclusion amount (DSUE). |
552 |
Add to Section 24.3.3 that the
survivng spouse must file an estate tax return for the deceased
spouse to take advantage of the DSUE. |
562 |
The 2023 GST Exemption Amount is
$12,920,000. |