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IRS issues new proposed regulations regarding alternate valuation date — The Internal Revenue Service has published new proposed Treasury regulations under Internal Revenue Code Section 2032 (REG-112196-07, 76 Fed. Reg. 71491 (Nov. 18, 2011)). Under IRC Section 2032, a decedent's property is valued on the date of death for estate tax purposes, unless the estate executor elects alternate valuation. If the executor elects alternate valuation, the decedent's property is valued
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