U.S. Master Estate and Gift Tax Guide 2008

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CCH, Dec 1, 2007 - Law - 554 pages
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CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.
 

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Contents

UNIFIED ESTATE AND GIFT TRANSFER TAX Chapter 1Overview Rates and Credits
1
Chapter 2Filing Requirements
11
Chapter 3Nature of Tax
15
Chapter 4ReturnsForms Required 50
31
Chapter 5ValuationDate and Methods 100
33
Chapter 6Property Interest at Time of Death 150
40
Chapter 7Real Estate 250
43
Chapter 8Farms and Closely Held Businesses 280
49
Determination and Payment of Tax Chapter 25Executor Elections Determination of Taxable Estate 1190
247
Chapter 26Credits for Tax on Prior Transfers and Federal Gift Taxes 1300
251
Chapter 27Credit for Foreign Death Taxes 1400
257
Chapter 28Computation of Tax 1425
263
Members of Armed Forces Terrorist Victims and Astronauts Nonresidents Not Citizens 1550
271
Chapter 30Payment of the Tax 1650
283
GIFT
300
Chapter 31Nature of the Tax 2000
307

Chapter 9Stocks and Bonds 310
65
Chapter 10Mortgages Notes Contracts to Sell Land and Cash 350
81
Chapter 11Life Insurance 400
93
Chapter 12Jointly Owned Property 500
105
Chapter 13Miscellaneous Property 525
108
Chapter 14Transfers During Lifetime 550
123
Chapter 15Powers of Appointment 650
141
Chapter 16Annuities 700
147
Chapter 17Other Includible Property Interests 773
159
Deductions
161
Chapter 18Funeral and Administration Expenses 780
163
Chapter 19Debts of Decedents 800
171
Chapter 20Mortgages Losses and Property Not Subject to Claims 850
179
Chapter 21Marital Deduction 1000
183
Chapter 22Charitable Public and Similar Transfers 1100
235
Chapter 24Qualified FamilyOwned Business Interest Deduction 1150
241
Chapter 32Forms Required 2050
319
Chapter 33Valuation 2100
323
Chapter 34Taxable Gifts 2150
331
Chapter 35GiftSplitting 2200
345
Chapter 36Annual Exclusions 2250
349
Chapter 37Deductions and Exemptions 2300
359
Chapter 38Computation and Payment of Tax 2350
365
Chapter 39General Rules 2430
373
Chapter 40Computation of Tax 2450
387
Chapter 41Return Requirements 2470
409
SPECIAL VALUATION RULES
417
APPENDIX
445
Applicable Federal Rates 2800
467
Code Finding List 4000
541
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