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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Bibliographic Details
Main Author: Peebles, Laura H
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Book
Language:English
Published: Arlington, VA : Tax Management, c2015-
Series:Estates, gifts, and trusts portfolios ; 844-4th
Tax management portfolios ; 844-4th
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Table of Contents:
  • 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