Description
This handy text will help speed and improve your research and planning for estate, gift, trust, and fiduciary tax returns. The author, a former IRS appeals officer, goes beyond law and theory to show you how the rules apply in particular situations. Covers gift tax, estate tax, revocable transfers, life insurance, marital deductions, postmortem estate planning, disclaimers, QTIPs, lifetime transfers, charitable deductions, expenses, debts, mortgages, and liens, and more.
Features
- Extensive footnotes reviewing the laws, regulations, and rulings.
- Figures, forms, and schedules updated annually.
- Includes a helpful glossary of estate, gift, generation-skipping, and trust tax terms.
- Internal Revenue Service Tables, Treasury Regulations, Revenue Rulings and Releases, Case Tables, and a detailed index.
- Expert author discussion and commentary by a former IRS appeals officer on issues faced in preparing and filing estate, gift, trust, and fiduciary tax returns.