2011-52

The IRS published Revenue Procedure 2011-52, which provides the list of Adjusted Items for 2012. There are two items of note with regard to section 6166:
1.  The Adjusted Taxable Business Value is $1,390,000, rounded to the next lowest multiple of $10,000; and,
2.  The Basic Exclusion Amount increases from $5,000,000 to $5,120,000, rounded to the nearest multiple of $10,000.