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The New Estate and Gift Tax Base
The Marital Deduction Act 2002
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adjusted basis adjusted gross estate adjusted taxable gifts annual exclusion apply appreciation carry-over basis property Clerical Amendment closely held business community property computed corporation corpus Dates Effective Dates death taxes decedent's death decedent's gross estate decedents dying December 25 December 31 deemed transferor disclaimer donor Effective Dates Effective election estate and gift estate tax attributable estate tax purposes executor fair market value Federal estate tax ficiaries filed generation-skipping tax generation-skipping transfer gift tax marital gift taxes paid grantor included individual retirement account installment interest or power Internal Revenue Service joint tenancy liability maximum marital deduction ment minimum basis old law one-half payment person property subject property transferred provides purposes of determining qualified heir qualified real property respect to gifts Section separate property skipping tax special valuation surviving spouse tax marital deduction Tax Reform Act taxable distribution taxable estate taxable termination Technical Corrections Act tion younger generation beneficiary