President Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the Act) into law on July 31, 2015.1 The Act was effective immediately and affects all United States Estate (and Generation-Skipping Transfer) Tax Returns (Form 706) filed after July 31, 2015. Section 2004 of the Act added a new subsection (f) to Internal Revenue Code Section 1014, added a new Section 6035 to the IRC and amended IRC Sections 6662 and 6724.
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