Federal Estate and Gift Tax-ExplainedCCH |
Contents
UNIFIED ESTATE AND GIFT TRANSFER TAX Chapter 1Rates and Credits | 7 |
Chapter 2Filing Requirements | 11 |
Chapter 3Nature of Tax 28 3500 | 15 |
Copyright | |
54 other sections not shown
Common terms and phrases
allocated allowed amount annual exclusion annuity APPLICABLE AFTER APRIL APRIL 30 attach beneficiary benefit bequest calendar CCH Dec claimed Code Sec column corporation CUSIP date of death death taxes decedent's death decedent's estate decedent's gross estate decedents dying determined direct skip disclaimer donor election employer identification estate tax purposes estate tax return estates of decedents executor exemption expenses fair market value federal estate tax filed Filled-in Schedule Form 706 Rev generation-skipping transfer tax gift tax return GST tax included inclusion ratio instructions Internal Revenue Service item number joint tenancy loan marital deduction nonresident percent power of appointment property interests property transferred QTIP qualified heir real property remainder interest reported skip person special use valuation spouse's subtract line surviving spouse tax paid tax payable taxable estate taxable gifts terminable interest Total transferor trust instrument U.S. citizen U.S. Court unified credit unitrust USTC