U.s. master estate and gift tax guide 2015 by Cch Tax Law Editors instant download

U.s. master estate and gift tax guide 2015 by Cch Tax Law Editors instant download

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