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...
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| 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: | |
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| LEADER | 00000cai a2200000 a 4500 | ||
|---|---|---|---|
| 001 | 907641813 | ||
| 003 | OCoLC | ||
| 005 | 20150422000000.0 | ||
| 008 | 150420c20159999vau x l b 0 a2eng d | ||
| 020 | |a 9781633590359 | ||
| 020 | |a 1633590356 | ||
| 035 | |a (SKY)274555421 | ||
| 040 | |a HHS |c HHS |d UCX | ||
| 049 | |a VLA | ||
| 090 | |a KF6289.A1 |b .T34 v.844 2015 | ||
| 100 | 1 | |a Peebles, Laura H | |
| 245 | 1 | 0 | |a Estate tax credits and computations / |c by Laura H. Peebles |
| 260 | |a Arlington, VA : |b Tax Management, |c c2015- | ||
| 300 | |a v. (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Estates, gifts, and trusts portfolios ; |v 844-4th | |
| 500 | |a "Revises and supersedes 844-3rd T.M." | ||
| 500 | |a Kept up to date by replacement pages | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references (p. C1-C2) | ||
| 505 | 0 | |a Detailed analysis. I. Introduction -- II. Unified credit against estate tax : [section] 2010 -- III. Credit for state death taxes : former [section] 2011-- IV. Credit for gift taxes before 1977 : [section] 2012 -- V. Credit for prior transfers : [section] 2013 -- VI. Credit for foreign death taxes : [section] 2014 -- VII. Miscellaneous provisions | |
| 520 | |a "... 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 | ||
| 650 | 0 | |a Inheritance and transfer tax |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 730 | 0 | |a BNA online | |
| 776 | 1 | |a Peebles, Laura H. |t Estate tax credits and computations. |d Arlington, VA : Tax Management, c2009- |w (OCoLC)60412686 | |
| 830 | 0 | |a Estates, gifts, and trusts portfolios ; |v 844-4th | |
| 830 | 0 | |a Tax management portfolios ; |v 844-4th | |
| 907 | |a .b2257920 | ||
| 998 | |a secnd | ||
| 999 | |c 109909 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.844 2015 |p 33940004332027 | ||