Author Description

A concise, authoritative handbook for federal estate and gift tax planning, return preparation and tax payments. It provides clear, updated explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes. Many helpful tools included: Convenient Quick Facts card; Unified rate and credit, state death tax credit and pre-1977 gift tax rate tables; Sample filled-in 706 and 709 series and generation-skipping transfer tax forms.