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A quick survey of basic estate tax planning
The federal estate tax in brief
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accumulated agreement amount annuity assets Assume avoid beneficiary bequest Blackacre capital gain cash charitable clause Code Section Commissioner community property consideration contemplation of death contract corporation corpus cost basis Court held created date of death death taxes decedent decedent's determined distribution dividend donor earnings estate owner estate planning excess executor exemption exercise Father federal estate tax funds gift tax given goodwill grantor gross estate Husband included income tax inheritance tax interest joint lawyers legatee loss marital deduction market value option ordinary income ownership paid partner partnership payable payments percent person possibility of reverter power of appointment premiums prior profit purchase price qualify received redemption remainderman result retained revocable trust rule sell share stockholders substantial surviving spouse tax consequences tax purposes tax savings taxable estate taxpayer tenant tion transfer trust income trust law underwriter valuation wife wife's worth