Estate, Gift, Trust, and Fiduciary Tax Returns: Planning and Preparation concisely and completely covers issues faced in the preparation and filing of estate tax returns. It also goes beyond legal theory to show how rules are applied in specific situations. This treatise covers:
- Gift tax
- Estate tax
- Revocable transfers
- Life insurance
- Marital deductions
- Postmortem estate planning
- Disclaimers
- QTIPs
- Lifetime transfers
- Charitable deductions
- Expenses
- Debts
- Mortgages
- Liens
- The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- The American Taxpayer Relief Act of 2012
In addition, it provides extensive footnotes, figures, forms, schedules, a glossary, IRC tables, U.S. Treasury regulations, and more.
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