Federal Estate and Gift Tax Reporter, Volume 1Commerce Clearing House, 1989 - Gifts |
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Common terms and phrases
Age Age Female Age Female Male agreement allowed amended amount annuity applicable April 30 assets beneficiary bonds CCH Explanation claim closely held Code Sec community property computed corporation dece decedent's death decedent's estate decedent's gross estate decedents dying December 31 dent's determined election estate tax purposes estate tax return estates of decedents executor fair market value farm federal estate tax Female and Junior filed foreign death taxes generation-skipping transfer tax gift tax inheritance tax Internal Revenue Internal Revenue Service IRS Letter Ruling K-factors liability Male and Junior marital deduction material participation Older Younger Worth paragraph partnership payable payment period present worth qualified heir real property refund remainder factors remainder interest shares special use valuation stock valuation Supp T.C. Memo Table LT6 Last Tax Court taxable estate taxes paid tion trust unified credit USTC