J. K. Lasser's 53 New Plans for Saving Estate and Gift Taxes |
Contents
Why and when is estate and gift tax planning important? | 1 |
Three basic estate tax planning goals 10 Reducing | 14 |
Savings bank trusts | 23 |
Copyright | |
27 other sections not shown
Other editions - View all
Common terms and phrases
adjusted gross estate adopted child amount assets balance charity Class B Brother clause community property contemplation of death corporation CREDIT ESTATE TAX custodian death taxes decedent estate planning ESTATE TAX CREDIT ESTATE TAX NONRESIDENT estate tax purposes ESTATE TAX Yes excess over exemption exemption Class EXEMPTION None Yes Exemption on excess Federal estate tax funds gift tax give guardian husband of daughter husband's estate income tax INHERITANCE TAXES Range insurance policy interest Internal Revenue Code lifetime Lineal ancestor lineal descendant lineal issue marital deduction nephew NONRESIDENT EXEMPTION Full paid payable payments person Planner Planner's death Planner's estate power of appointment preferred stock principal qualify Range of rates rates Exemption REGULAR ESTATE TAX Section 306 share stepchild surviving spouse tax consequences TAX CREDIT ESTATE TAX None CREDIT TAX NONRESIDENT EXEMPTION TAX Yes NONRESIDENT taxable estate taxfree tion transfer trust wife or widow Yes NONRESIDENT EXEMPTION Yes Proportional