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連邦資産税の節税法

How to Save Time and Taxes Handling Estates

Elaine H. Gagliardi

1 vol. Looseleaf. 1996 to date.(追録年2回)

Matthew Bender. ISBN: 9780820512037

¥143,420

在庫あり

遺産・贈与申告(Form706,709etc)の表(Schedule)ごとに、その節税戦略と記入法を解説。

【Table of Contents】

Ch.1 Basic Principles of the Federal Estate Tax

Ch.2 Schedule A - Real Estate

Ch.2A Schedule A-1 - Special Use Valuation

Ch.3 Schedule B - Stocks and Bonds

Ch.4 Schedule C - Mortgages, Notes, and Cash

Ch.5 Schedule D - Insurance

Ch.6 Schedule E - Jointly Owned Property

Ch.7 Schedule F - Miscellaneous Property

Ch.8 Schedule G - Transfers During Decedent's Life

Ch.9 Schedule H - Powers of Appointment

Ch.10 Schedule I - Annuities

Ch.11 Schedules J, K, and L - Expenses, Debts and Losses

Ch.12 Schedule M - Marital Deduction

Ch.13 Schedule O - Charitable Transfers

Ch.14 Schedules P and Q - Computation of Tax and Credits

Ch.14A Schedule T - Qualified Family-Owned Business Interest Deduction

Ch.14B Schedule U - Qualified Conservation Easement Exclusion

Ch.14C Form 706NA - Nonresident Not a Citizen of the United States

Ch.15 Payment, Collection and Refunds

Ch.16 Audit and Appeal

Ch.17 Estate Planning and Administration

Ch.18 Decedent's Final Gift Tax Return

Ch.19 Schedules R and R-1 - Generation-Skipping Transfer Tax

Ch.20 Schedule S - Additional Estate Tax On Excess Retirement Accumulations

Ch.21 Valuation of Intrafamily Transfers - the Anti-Estate Tax Freeze Rules

Ch.22 Valuation

Ch.23 Planning for Federal Wealth Transfer Taxation After 2009

APPENDIX I Valuation of Annuities, Life Estates, Remainders, and Reversions

APPENDIX II Estate and Gift Tax Returns - Forms

APPENDIX III Federal Estate and Gift Tax: Rates, Credits and Inflation Adjusted Amounts