- Part 1 - Estate Tax: Citizens or Residents of the United States
Chapter - General Principles of Federal Estate Taxation
- Property Includible in Gross Estate
- Valuation
- Alternate Valuation
- Special Use Valuation
- Taxable Estate
- Computation of Federal Estate Tax
- Part 2 - Estate Tax: Nonresidents Not Citizens of the United States
- Federal Taxation of Estates of Nonresidents Not Citizens of the United States
- Part 3 - Practice and Payment of Federal Estate Tax
- Filing Federal Estate Tax Return
- Payment of Federal Estate Tax
- Treasury Procedure for Settlement of Estate Tax Disputes
- Collection Procedures
- Part 4 - Federal Gift Tax
- General Principles of Federal Gift Tax
- Transfers Subject to Federal Gift Tax
- Gifts by Nonresidents Not Citizens of the United States
- Federal Gift Tax Exclusions and Deductions
- Valuation of Gifts and Computation of Federal Gift Tax
- Practice and Payment of Federal Gift Tax
- Generation-Skipping Transfer Tax
- Actions for Refund
- Part 5 - Planning for Market Valuation Discounts
- Fair Market Value For Federal Gift and Estate Tax Purposes
- Fair Market Valuation Discounts
- Appendices
- Form 706 - Blank Form and Instructions
- Form 706 - Completed Form and Commentary
- Form 709 and Form 709A - Blank Forms and Instructions
- Form 709 and Form 709A - Completed Forms and Commentary
- State Disclaimer Statutes
- Annual Indexed Exclusion Amounts
- IRS Examination Technique Handbook for Estate Tax Examiners (Previous Version)
- Estate and Gift Tax Handbook (Current Version of Examination Technique Handbook)
- Interrelated Computations for Estate and Gift Taxes (Publication 904)
- Qualified Personal Residence Trust (QPRT)--Sample Form
- Table of Law and Rules
- Table of Cases
- Index
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