Estate Tax Techniques, Issue 3M. Bender, 1991 - Estate planning |
Common terms and phrases
affd agreement allocated amount annuity apply apportioned apportionment statute assets beneficiaries bequest capital gain closely-held Code Commissioner Commr computed corporation court held date of death death taxes dece decedent's death decedent's estate decedents dying determined disclaimer distributed district court dividend election ERTA estate or trust estate tax return executor expenses F Supp fair market value federal estate tax fiduciary filed Form generation-skipping transfer tax gift tax gross estate gross income included income in respect income tax instructions inter vivos trust interest Internal Revenue Service IRC Section legatees Ltr Rul marital deduction ment paid payable payment percent period personal liability prior qualified heir real estate real property received residuary estate residue Rev Rul Schedule Service share special use valuation surviving spouse tate Tax Court tax liability tax purposes taxable taxpayer tion transfer USTC