How to Save Time & Taxes Handling Estates
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing email@example.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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
First published in 1966.
Also available on LexisNexis CD Tax & Estate Planning Law Library.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
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