Estate tax credits and computations /
"... analyzes the complicated rules that apply under [sections] 2010 through 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 sta...
Saved in:
| Main Author: | |
|---|---|
| Corporate Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c2015-
|
| Series: | Estates, gifts, and trusts portfolios ;
844-4th Tax management portfolios ; 844-4th |
| Subjects: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | "... analyzes the complicated rules that apply under [sections] 2010 through 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."--P. iii |
|---|---|
| Item Description: | "Revises and supersedes 844-3rd T.M." Kept up to date by replacement pages "Bloomberg BNA"--Cover |
| Physical Description: | v. (loose-leaf) : forms ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (p. C1-C2) |
| ISBN: | 9781633590359 1633590356 |