Federal Estate and Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of March 2008CCH Tax Law Editors |
Contents
SUBTITLE AINCOME TAXES | 23 |
PART VIIADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS | 44 |
Part 1ESTATES TRUSTS AND BENEFICIARIES | 56 |
Definitions applicable to subparts A B C and D | 64 |
Taxable year of trusts | 70 |
Definitions applicable to subpart D | 82 |
Trust income deductions and credits attributable to grantors and others as substantial owners | 93 |
Limitation on charitable deduction | 103 |
Income taxes of members of Armed Forces astronauts and victims of certain terrorist attacks | 115 |
Basis of property acquired by gifts and transfers in trust | 123 |
PART IIICOMMON NONTAXABLE EXCHANGES | 130 |
Regulations | 637 |
Proposed Regulations | 1557 |
| 1603 | |
| 1613 | |
| 1619 | |
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Common terms and phrases
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