“The plain language of the statute limits the statutory executor to the estate tax regime,” states Chief Counsel Advice Number 201405016 (released Jan. 31, 2014). In this CCA, the underlying question was who could waive restrictions or extend the assessment statute expiration date for a decedent’s delinquent income tax returns.
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
0 comments
Hide comments