ProView Plus Print Handling Federal Estate and Gift Taxes, Revised 6th

Handling Federal Estate and Gift Taxes offers invaluable help in guiding an estate through a tax proceeding. This text provides insight into the new and complex laws and regulations concerning: • Restricted securities – valuation under the dribble-out method • Self-cancelling installment notes • Generation-skipping transfer tax • Deposits to suspend interest on potential underpayments • Estate freeze transfers and tax ramifications • Valuation of a taxable estate, real property, and gifts • Property includable in the gross estate • Computation of the federal estate tax • Practice and payment of the federal estate tax, including the preparation and filing of returns, collection, and settlement of disputes • Gifts by nonresidents not U.S. citizens • Actions for refund