{"id":4327,"date":"2017-01-06T10:27:20","date_gmt":"2017-01-06T15:27:20","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=4327"},"modified":"2017-01-06T10:27:20","modified_gmt":"2017-01-06T15:27:20","slug":"account-transcripts-in-lieu-of-estate-tax-closing-letters","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=4327","title":{"rendered":"Account Transcripts in Lieu of Estate Tax Closing Letters"},"content":{"rendered":"<p>In \u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-17-12.pdf\">Notice 2017-12<\/a> (1\/6\/2017), 2017-4 IRB ___ (1\/23\/2017), the IRS has confirmed that an estate tax account transcript showing transaction code &#8220;421&#8221; may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to obtain a transcript.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In \u00a0Notice 2017-12 (1\/6\/2017), 2017-4 IRB ___ (1\/23\/2017), the IRS has confirmed that an estate tax account transcript showing transaction code &#8220;421&#8221; may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=4327\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[327],"class_list":["post-4327","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-federal-estate-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4327"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4327\/revisions"}],"predecessor-version":[{"id":4328,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4327\/revisions\/4328"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}