U.S. Master Estate and Gift Tax Guide, 2003

CCH's U.S. Master Estate and Gift Tax Guide is designed as a guide for both tax advisors and estate representatives involved in federal estate and gift tax return preparation and tax payment. The 2003 Edition of this comprehensive reference (formerly published as Federal Estate and Gift Taxes Explained in 32 editions) provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply the complex rules. CCH's U.S. Master Estate and Gift Tax Guide provides practical guidance for professionals working with estate and gift tax planning. This book contains: concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, IRS rulings, and changes in the regulations affecting the estate, gift and generation-skipping transfer taxes; helpful appendices containing pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates; sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms; citations to Internal Revenue Code, regulations, IRS rulings and court decisions to enable practitioners to further research the estate and gift tax law; code finding list for quick reference to the IRC sections cited; forms finding list referencing where key IRS forms and worksheets are reproduced and discussed; and a detailed topical index to assist in quickly locating specific points discussed in the volume. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.