How to Save Time & Taxes Handling Estates
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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