CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following: - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. To help facilitate users' research: - All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.). - The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections. Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject. This reference's portable one-volume presentation with expanded page size and larger type fonts for enhanced readability makes it a handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2008.
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For estates of decedents dying, and gifts made, before January 1, 2002, the applicable credit amount (called the unified credit before 1998) applied to both estate and gift taxes. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
native corporation, designated filer, credits against tax, destination country, oversight board, common nontaxable exchanges, first full taxable year, qualified annuity interest, such preceding taxable year, gross estate under section, death tax convention, precedes the first payout, uted net income, tax inclusion period, grandfather amount, installment the date for payment, prescribed for filing the document, required interest amount, grantor under section, applicable retained interest, similar annuity for life, qualified unitrust interest, aggregate taxable gifts, such return information, combined electing trust Key Phrases - Capitalized Phrases (CAPs): (learn more)
Amended Code Sec, United States, Act Sec, Tax Court, Internal Revenue Service, Related Income Tax Regulations Reg, Estate Tax Regulations Reg, Secretary of the Treasury, Procedural Rules Reg, District of Columbia, Armed Forces, Gift Tax Regulations Reg, Federal Register, Social Security Act, Proposed Amendments of Regulations, Chief Counsel, Virgin Islands, Generation-Skipping Transfer Tax Regulations Reg, Taxpayer Bill of Rights, Yearly Rate of Return Age, Special Valuation Rules Reg, Proposed Regulations Reg, Actuarial Values, Bankruptcy Act, Settlement Trust Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
For estates of decedents dying, and gifts made, before January 1, 2002, the applicable credit amount (called the unified credit before 1998) applied to both estate and gift taxes. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
native corporation, designated filer, credits against tax, destination country, oversight board, common nontaxable exchanges, first full taxable year, qualified annuity interest, such preceding taxable year, gross estate under section, death tax convention, precedes the first payout, uted net income, tax inclusion period, grandfather amount, installment the date for payment, prescribed for filing the document, required interest amount, grantor under section, applicable retained interest, similar annuity for life, qualified unitrust interest, aggregate taxable gifts, such return information, combined electing trust Key Phrases - Capitalized Phrases (CAPs): (learn more)
Amended Code Sec, United States, Act Sec, Tax Court, Internal Revenue Service, Related Income Tax Regulations Reg, Estate Tax Regulations Reg, Secretary of the Treasury, Procedural Rules Reg, District of Columbia, Armed Forces, Gift Tax Regulations Reg, Federal Register, Social Security Act, Proposed Amendments of Regulations, Chief Counsel, Virgin Islands, Generation-Skipping Transfer Tax Regulations Reg, Taxpayer Bill of Rights, Yearly Rate of Return Age, Special Valuation Rules Reg, Proposed Regulations Reg, Actuarial Values, Bankruptcy Act, Settlement Trust Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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