U.S. Master™ Estate and Gift Tax Guide The one solution that will meet all of your needs for both federal estate tax returns and gift tax returns
The U.S. Master Estate and Gift Tax Guide is designed for tax advisors and estate planning professionals involved in the preparation of federal estate tax returns, federal gift tax returns and tax payment.
This unique resource provides concise and up-to-date discussions of recent statutory and regulatory law changes, court decisions, IRS rulings, and changes in the regulations affecting the estate, gift and generation-skipping transfer taxes.
Formats Available / Update Frequency:
Book / Annual Editions
Special detachable Quick Tax Facts card, providing at-a-glance reference to key federal estate tax returns and federal gift tax return rates, credits, figures, filing deadlines and other valuable information
Appendices with tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates
Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms
Citations to the Internal Revenue Code, regulations, IRS rulings and court decisions to enable practitioners to further research the federal estate tax returns and federal gift tax returns law
Code Finding List for quick reference to cited IRC sections
Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed
Detailed Topical Index to assist in quickly locating specific points discussed in the volume