{"data":{"id":"us/26-cfr-300.12","jurisdiction":"us","citation":"26 CFR 300.12","heading":"Fee for estate tax closing letter.","body":"(a) Applicability. This section applies to the request by a person described in paragraph (c) of this section for an estate tax closing letter from the IRS.\n(b) Fee. The fee for issuing an estate tax closing letter is $56.\n(c) Person liable for the fee. The person liable for the fee is the estate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.\n(d) Applicability date. This section applies to requests received by the IRS after May 20, 2025.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 300—USER FEES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"cd39c8a8778df394ccbf45fc40b34381d4ef8c499d85e89b7202d47b9e1e202f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-300.11","next":"us/26-cfr-301.269b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}