"... analyzes the complicated rules that apply under [section] 2010 through [section] 2016 of the Internal Revenue Code. Topics covered include the operation of the unified credit against estate tax (including the Deceased Spouse Unused Exclusion Amount), unified credit planning, computations of the state death tax credit and deduction, and the credit for prior transfers. In addition, the Portfolio discusses the history of the various estate tax credits, the limitation on the use of these credits, as well as the interaction of the credit and deduction for state death taxes with state tax systems and other interrelated calculations. The Portfolio also analyzes the effects of choosing to deduct expenses on the estate return or the estate's income tax return under the "Hubert" regulations."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Unified credit against estate tax [section] 2010 Credit for state death taxes former [section] 2011 Credit for gift taxes before 1977 [section] 2012 Credit for prior transfers [section] 2013 Credit for foreign death taxes [section] 2014 Miscellaneous provisions Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on March 25, 2016; title from description page.
Available in Other Form
Print version: Peebles, Laura H. Estate tax credits and computations. Arlington, VA : Tax Management, c2015-