SECTION 2. BACKGROUND - IRS tax forms
Service would not issue letter rulings to such estates granting an extension of time under § 301.9100-3 to make a portability election under § 2010(c)(5)(A). (4) Since December 31, 2014, the Service has issued numerous letter rulings under § 301.9100-3 granting an extension of time to elect portability under
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