U. S. Master Estate and Gift Tax GuideCCH'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. |
Contents
UNIFIED ESTATE AND GIFT TRANSFER TAX Chapter 1Overview Rates and Credits 52 22 | 1 |
Chapter 2Filing Requirements ESTATE | 11 |
Chapter 3Nature of Tax 28 | 13 |
Chapter 4ReturnsForms Required 50 | 17 |
Chapter 5ValuationDate and Methods 100 | 33 |
Chapter 6Property Interest at Time of Death 150 | 39 |
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 |
Credits 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 | 85 |
Chapter 12Jointly Owned Property 500 | 105 |
Chapter 13Miscellaneous Property 525 | 109 |
Chapter 14Transfers During Lifetime 550 | 122 |
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 |
Charitable Public and Similar Transfers 1100 | 211 |
Chapter 23State Death Taxes 1144 | 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 | 357 |
Computation and Payment of Tax 2350 | 365 |
Chapter 39General Rules 2430 | 373 |
Chapter 40Computation of Tax 2450 | 387 |
Chapter 41Return Requirements 2470 | 407 |
SPECIAL VALUATION RULES | 417 |
APPENDIX | 445 |
Applicable Federal Rates 2800 | 467 |
Code Finding List 4000 | 537 |
| 543 | |
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Common terms and phrases
additional agreement allocation allowed amended amount annual annuity applicable assets attach beneficiary benefit CCH Dec charitable citizen claimed Code Sec computed considered corporation Court created death death taxes decedent's decedent's death decedents dying December 31 deduction determined distribution donor easement effective election entered estate tax Example exclusion executor exemption exercise expenses federal filed Form Generation-Skipping Transfer gift tax gross estate GST tax held includible income individual instructions interest less liability limited listed marital deduction million paid passing payable payment percent period person portion prior proceeds qualified received reduced remainder reported request residence respect result retained rules Schedule skip spouse surviving spouse Table tax purposes taxable gifts taxpayer term termination transfer tax transferor treated trust trust instrument unified credit United USTC valuation