Us Master Estate And Gift Tax Guide 2015 Cch Tax Law Editors by Cch Tax Law Editors instant download after payment.

Unified estate and gift transfer tax. 1. Overview; rates and credits -- 2. Filing requirements -- Estate tax. 3. Nature of tax -- 4. Returns : forms required -- 5. Valuation : date and methods -- Gross estate. 6. Property interest at time of death -- 7. Real estate -- 8. Farms and closely held businesses -- 9. Stocks and bonds -- 10. Mortgages, notes, contracts to sell land, and cash -- 11. Life insurance -- 12. Jointly owned property -- 13. Miscellaneous property -- 14. Transfers during lifetime -- 15. Powers of appointment -- 16. Annuities -- 17. QTIP property from prior estate -- Deductions. 18. Funeral and administration expenses -- 19. Debts of decedents -- 20. Mortgages, losses, and property not subject to claims -- 21. Marital deduction -- 22. Charitable, public, and similar transfers -- 23. State death taxes -- 24. Qualified family-owned business interest deduction -- Determination and payment of tax. 25. Executor elections, determination of taxable estate -- 26. Credits for tax on prior transfers and federal gift taxes -- 27. Credit for foreign death taxes -- 28. Computation of tax -- 29. Special taxpayers : members of armed forces, terrorist victims, and astronauts; nonresidents not citizens -- 30. Payment of the tax -- Gift tax. 31. Nature of the tax -- 32. Forms required -- 33. Valuation -- 34. Taxable gifts -- 35. Gift-splitting -- 36. Annual exclusions -- 37. Deductions and exemptions -- 38. Computation and payment of tax -- Generation-skipping transfer tax. 39. General rules -- 40. Computation of tax -- 41. Return requirements -- Special valuation rules. 42. Estate freezes -- Expatriate transfers. 43. Gifts and bequests from expatriates -- Appendix. Transfer tax timeline -- Unified rates and credit -- Applicable federal rates -- Filled-in forms -- Code finding list -- Index