Publication 950 (10/2011), Introduction to Estate and Gift Taxes
Revised: October 2011
Table of Contents
Publication 950 - Introductory Material
What's New
Introduction
Publication 950 - Main Content
Unified Credit (Applicable Credit Amount)
Gift Tax
Example 1.
Example 2.
Example 3.
Gift Splitting
Applying the Unified Credit to Gift Tax
Filing a Gift Tax Return
Estate Tax
Gross Estate
Taxable Estate
Applying the Unified Credit to Estate Tax
Filing an Estate Tax Return
Generation-Skipping Transfer Tax
Income Tax on an Estate
Schedule K-1.
Index
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