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UNIFIED TAX AND CREDIT SYSTEM
l0 Application of unified credit to gift taxes
29 other sections not shown
50 percent additional estate tax adjusted gross estate adjusted taxable gifts aggregate amount annual exclusion apply carryover basis property carryover basis rules Chapter l3 tax closely held business Code community property cumulative death taxes decedent decedent's death decedent's gross estate December 3l deduction allowed deemed transferor determined donor effect election estate and gift estate tax marital executor fair market value farm filing generation-skipping transfer tax generation-skipping trust gift tax marital gift taxes paid grantor Hornbook House Report included income tax individual retirement account interest or power J.C. Exp joint tenancy lifetime gifts limited material participation nonresident aliens person prior law provides qualified heir qualified real property Reform Act amendments Regulations respect Section 200l Section 6l66 special rule special use valuation subsection h tax base tax imposed tax marital deduction tax savings taxable distribution taxable estate taxable termination tentative tax treated unified credit younger generation beneficiary