What people are saying - Write a review
We haven't found any reviews in the usual places.
A Summary of the Federal Transfer
B The Federal Gift Tax I R C Ch 12
The Federal Estate
20 other sections not shown
accumulation distributions administration allocation allowed amount annual exclusion apply assets avoid basis beneficiaries benefits bequest brackets bypass trust California Chapter l3 clients community property consideration corpus death taxes decedent decedent's estate deemed transferor disclaimer discretionary trust disposition donor drafting election enjoyment estate planning estate tax executor fair market value federal estate tax fiduciary funds generation-skipping transfer gift tax grantor he/she his/her included income tax income-tax inheritance tax inter vivos trust interspousal transfers involved issue joint tenancy lifetime limited marital deduction ment non-tax outright paid partnership payable payments person portion power of appointment principal probate problems provision Q-TIP qualified terminable interest received residuary respect result retained Section settlor share situations specific surviving spouse survivor tax deferral tax liability tax planning taxation testamentary trust throwback rule tion transfer tax trust income trust property unified credit unlimited marital valuation date widow