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UNIFIED ESTATE AND GIFT TRANSFER
Chapter 1Rates and Credits
Chapter 2Filing Requirements
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ADJUSTED PAYOUT RATE alternate valuation ANNUAL SEMIANNUAL QUARTERLY annuity APPLICABLE AFTER APRIL APRIL 30 assets beneficiary CCH Dec CCH IRS LeTTer Code Sec CUSIP death taxes decedent's death decedent's gross estate decedents dying determined direct skip Diversey donor election estate tax return executor FACTORS FOR COMPUTATION FACTORS FOR PAYOUT fair market value filed filled-in FULL TAXABLE generation-skipping transfer tax gift tax return GST tax included inclusion ratio income IRS LeTTer Rulings LEAST THAN PERIOD LESS ANNUAL SEMIANNUAL LeTTer Rulings ReporTs marital deduction NUMBER OF MONTHS PAYOUT FACTORS percent PERIOD PERIOD PERIOD power of appointment preferred stock prior property interests qualified heir QUARTERLY MONTHLY LEAST real property REMAINDER FACTORS APPLICABLE retained interest SEMIANNUAL QUARTERLY MONTHLY SHOWING FACTORS SINGLE LIFE REMAINDER skip person special use valuation surviving spouse taxable estate taxable gifts transferor trust instrument unified credit unitrust USTC f VALUATION DATE VALUATIONS APPLICABLE