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Handling Federal Estate and Gift Taxes, 6th

Myron Kove, James M Kosakow

Binder/Looseleaf

Last Updated: 2/18/2009

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Description

This practice guide simplifies the complexities of the federal estate and gift tax statutes, providing crystal-clear analysis of the law, practice, and procedures. Topics include: property includable in the gross estate; computation of the federal estate tax; practice and payment of the federal estate tax, including the preparation and filing of returns, collection, and settlement of disputes; transfers subject to the federal gift tax; gifts by nonresidents not U.S. citizens; federal gift tax exclusions and deductions; valuation of gifts and computation of the federal gift tax; the generation-skipping transfer tax; actions for refund; and much more.

Features

Practice tips, observations, comments, and examples provide practical advice on how law has been applied in real situations

Summary Of Contents

Summary of Contents (PDF) »

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

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	Product Details
	Brand: Clark Boardman Callaghan Components: 2 Print Shelf Space: 6 in. Free Update Period: 90 Days Update Frequency: Cumulative Supplement-Annually; Replacement Pages-Semiannually


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