Oct-12-2016 - The Treasury Department Office of Tax Analysis released a report captioned Tax Expenditures Under the Estate Tax. It points out that the marital deduction, charitable deduction, and unified estate tax credit can reduce the effective estate tax rate from 40 percent to 10 percent. In 2014, 11,764 estate tax returns were filed (page 13 has a typo stating the number as 16,764), of which 5,112 were taxable returns, of which 174 estates made a §6166 election to defer payment of a total of $788 million in estate tax.
Oct-11-2016 - IRS Appeals has revised its case transfer and conference procedures. See Appeals IRM 18.104.22.168, effective Oct-01-2016, and the Interim Guidance on Appeals' Conference Practices.