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Federal Estate Tax 400483
Federal Gift Tax 500538
GenerationSkipping Transfer Tax 550
5 other sections not shown
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agreement amount annual annuity contract annuity payments apply ASRS attributable beneficiary capital gain cash surrender value Code section Comm corporation cost basis death benefit death proceeds decedent decedent's December 31 deductible employee contributions deferred compensation defined contribution plan determined disability dividends donor election employee's estate tax exceed excess federal fund gift tax grantor gross estate gross income group term incidents of ownership income tax individual retirement account individual retirement plan insurance policy insurance protection interest investment IRC Sec key employee limit loan lump sum distribution marital deduction ment ordinary income participant payable pension plan period person portion premiums paid profit sharing plan purchase purposes qualified plan received requirements rollover rules shareholder stockholder surviving spouse tax exempt tax sheltered annuity taxable income taxpayer TC Memo term life insurance tion transfer for value treated trust USTC