# Deduction for claims against the estate.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to final regulations (TD 9468) that were published in the *Federal Register* on Tuesday, October 20, 2009 (74 FR 53652) providing guidance relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code.
**DATES:**
This correction is effective on November 25, 2009 and is applicable in taxable years ending on or after October 20, 2009.
**FOR FURTHER INFORMATION CONTACT:**
Karlene M. Lesho, (202) 622-3090 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this document are under sections 2051 and 2053 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9468) contain errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 20**
Estate taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
**26 CFR Part 20**
Accordingly, 26 CFR part 20 is corrected by making the following correcting amendments:
**PART 20—ESTATE TAX; ESTATES OF DECENDENTS DYING AFTER AUGUST 16, 1954**
*Paragraph 1.* The authority citation for part 20 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 20**
*Par. 2.* Section 20.2053-1 is amended by revising the third sentence of paragraph (d)(7) *Example 3* to read as follows:
§ 20.2053-1
(d) * * *
(7) * * *
**Example 3.**
* * * Instead, pursuant to the protective claim for refund filed by E, the marital deduction will be reduced by the claim once a final judgment is entered in the case. * * *
**26 CFR Part 20**
*Par. 3.* Section 20.2053-4 is amended by revising the last sentence of paragraph (d)(3) to read as follows.
§ 20.2053-4
(d) * * *
(3) * * * See further § 20.2053-1(d)(3).
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration)