26 CFR Part 22 — Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981

PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 Authority: 26 U.S.C. 7805. § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of special rules for woodlands In general. (i) Contains the decedent's name and taxpayer identification number as they appear on the estate tax return, (ii) Identifies the election as an election under section 2032A(e)(13) of the Code, (iii) Specifies the property with respect to which the election is made, and (iv) Provides all information necessary to show that the executor is entitled to make the election. (2) Additional information required. (b) Election of special use valuation for qualified real property. (c) Elections irrevocable. (d) Effective date. [T.D. 7793, 46 FR 54540, Nov. 3, 1981]

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