Code Section 2105
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 2105 | 12/31/2009 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Look-thru of certain regulated investment company stock in determining gross estate of nonresidents | -10 |
Look-thru of certain regulated investment company stock in determining gross estate of nonresidents
Explanation of Provision
The provision permits the estate tax look-through rule for RIC stock to apply to estates of decedents dying before January 1, 2012.
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