Lexis Nexis How to Save Time & Taxes Handling Estates
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Product description
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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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Featured Authors
Elaine Gagliardi
Elaine Gagliardi earned her J.D. from the University of Montana School of Law and her LL.M in taxation from New York University. She is a professor of law at the University of Montana School of Law, where she teaches courses in business organizations and estate planning. She also continues to practice in the estate planning area with George Law Offices, Missoula, Montana. She previously practiced with Perkins Coie in Seattle and with Day, Berry & Howard in Hartford, Connecticut. Elaine is past chairperson of the Business, Estates, Trust, Tax and real Estate Section of the State Bar of Montana.
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
