Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 67-55

1967-1 C.B. 278

Full Text

Rev. Rul. 67-55

The spouse of a donor died prior to the due date of the donor's required gift tax return without having executed the consent required for the purposes of section 2513 of the Internal Revenue Code of 1954, and without executing and filing a gift tax return. The decedent did not leave an estate which required administration. The surviving spouse had not remarried prior to the end of the calendar year, was the sole surviving joint tenant, and had sole possession of all the property in which the decedent had an interest. Accordingly, no executor or administrator was legally appointed or authorized to act for the decedent's estate. Held , the surviving donor-spouse may be considered to be authorized to act as administrator for the purposes of section 2513 and 6019 of the Code.