How to Save Time & Taxes Handling Estates

A comprehensive guide to the federal estate tax return.

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Print Book:2 volumes, looseleaf, updated twice per year
ISBN: 9780820512037
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ISBN: 9781579112813
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ISBN: 9781579112813
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A comprehensive guide to the federal estate tax return, including:

•  Schedule-by-schedule guide to preparing Federal Form 706 (Estate Tax Return), including completely filled-in forms and all the information needed for completion of the return in the most tax-saving manner
•  Generation-Skipping Transfer Tax and Excess Retirement Accumulations Tax
•  How to take full advantage of tax elections, pre- and post-mortem planning techniques in order to produce optimum tax savings
•  Examples and practice tips are found throughout the text to aid in making computations and in planning
•  How to handle the audit and appeals process, as well as payments, collections and refunds
•  Filing the Decedent's Form 709 (Gift Tax Return)
•  Appendix reproduces estate and gift tax sections of the Internal Revenue Code, valuation tables and forms

Also available on LexisNexis CD Tax & Estate Planning Law Library.

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Table of contents

Chapter 1 Basic Principles of the Federal Estate Tax 

Chapter 2 Schedule A--Real Estate

Chapter 2A Schedule A-1--Special Use Valuation

Chapter 3 Schedule B--Stocks and Bonds

Chapter 4 Schedule C--Mortgages, Notes, and Cash

Chapter 5 Schedule D--Insurance

Chapter 6 Schedule E--Jointly Owned Property

Chapter 7 Schedule F--Miscellaneous Property

Chapter 8 Schedule G--Transfers During Decedent's Life

Chapter 9 Schedule H--Powers of Appointment

Chapter 10 Schedule I--Annuities

Chapter 11 Schedules J, K, and L--Expenses, Debts and Losses

Chapter 12 Schedule M--Marital Deduction

Chapter 13 Schedule O--Charitable Transfers

Chapter 14 Computation of Tax, Part 2 and Credits, Schedules P and Q

Chapter 15 Schedules R and R-1--Generation-Skipping Transfer Tax

Chapter 16 Former Schedule T--Qualified Family-Owned Business Interest Deduction

Chapter 17 Schedule U--Qualified Conservation Easement Exclusion

Chapter 18 Part 6--Making the Portability Election and Using the Deceased Spousal Unused Exclusion Amount

Chapter 19 Payment of Estate Tax

Chapter 20 Valuation

Chapter 21 Valuation of Intrafamily Transfers--The Anti-Estate Tax Freeze Rules

Chapter 22 [RESERVED]

Chapter 23 [RESERVED]

Chapter 24 [RESERVED]

Chapter 25 [RESERVED]

Chapter 26 Audit and Appeal

Chapter 27 Consistent Reporting of Basis

Chapter 28 Decedent's Final Gift Tax Return

Chapter 29 Form 706NA--Nonresident Not a Citizen of the United States

Chapter 30 [RESERVED]

Chapter 31 [RESERVED]

Chapter 32 [RESERVED]

Chapter 33 [RESERVED]

Chapter 34 Decedents Dying in 2010

APPENDIX I Valuation of Annuities, Life Estates, Remainders, and Reversions

APPENDIX II Estate and Gift Tax Returns--Forms

APPENDIX III Federal Estate and Gift Tax: Rates, Credits and Inflation Adjusted Amounts