Post-death Tax Elections: Program Material, January 1987 |
Common terms and phrases
administration expenses Alternate Valuation assets capital gains treatment Casualty Losses closely-held date of death death taxes decedent decedent's death Decedent's Final decedent's gross estate due date Elections Involving Elections Relating employee's employer securities ESOP or EWOC Estate Planning Estate Tax Liability estate tax purposes estate tax return Estate's Income Taxes Expenses and Casualty federal estate tax fiduciary income tax filing the return gain or loss generation-skipping transfer tax income beneficiary income tax return Individual Retirement Accounts installments Interest on Series IRC SS irrevocable joint return lump sum distribution marital deduction McDonnell nine months ordinary income payments personal representative POST-DEATH TAX ELECTIONS Prob C S Prop Reg QTIP election qualified disclaimer Qualified Employee Benefit qualified plan real property received Redeeming Stock redemption Reporting Accrued Interest representative may elect Rev Rul Series E Bonds shareholder Stock Under IRC Subchapter S corporation Subchapter S election surviving spouse tax brackets taxable trust Trust Law