Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 66-85

1966-1 C.B. 213

IRS Headnote

Where a decedent a citizen of the United States dies in one time zone while domiciled in the United States in another zone, the time of decedent's death for Federal estate tax purposes is the point of time (standard time) at the place where the estate tax return is to be filed.

Full Text

Rev. Rul. 66-85

Advice has been requested with respect to the determination of the date of death for Federal estate tax purposes where the decedent a citizen of the United States dies in one time zone, while domiciled in the United States in another zone.

In the instant case, the decedent died while vacationing in Germany. The date of death was June 16, 1964, at 2 a.m., German time, or June 15, 1964, at 9 p.m., United States eastern standard time, in the State of New York, the decedent's domicile.

Section 2031 of the Internal Revenue Code of 1954 provides, in pertinent part, that the value of the decedent's gross estate shall be determined by including to the extent provided for in that section, the value at the time of his death of all property wherever situated. Section 20.2031-1(b) of the Estate Tax Regulations provides that the value of the decedent's gross estate is its fair market value at the time of his death (unless the executor elects to value the estate under the alternate valuation method provided by section 2032 of the Code). Section 6091(b) of the Code provides that returns of estate tax required under section 6018 of the Code shall be made to the Secretary or his delegate in the internal revenue district in which was the domicile of the decedent at the time of his death or, if there was no such domicile in an internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.

Since the domicile of the decedent determines the place from which the estate tax return is to be filed and liability for the Federal estate tax arises in the United States at the time of death prevailing at the same instant throughout the world, it is held that the time and date of death of the decedent for Federal estate tax purposes is the time and date prevailing in the decedent's domicile in the United States at the instant of death. The standard of time is United States time as prescribed by United States law. See sections 261 and 262 of Title 15, United States Code, providing for the establishment of standard time zones for the United States and applying that time to acts to be performed by officers, departments, and persons subject to the jurisdiction of the United States, and relating to the time within which any rights shall accrue or determine.

In the instant case, therefore, the date of the decedent's death is June 15, 1964, the time of his death in the State of New York, his domicile and the place where the estate tax return is to be filed. This is also the time to be used in valuing his estate, if the date of death valuation is chosen, and for determining the due date of the estate tax return.