Chapter 7 Estate Tax Considerations

Index

• 7.1 Introduction
• 7.2 Filing the Return
• 7.3 Determining the Tax
• 7.4 The Generation-skipping Transfer Tax
• 7.5 The Audit Process
• 7.6 Virginia Estate Tax
• Appendix 7-1 Property Interests Reportable on Schedule F
• Appendix 7-2 Form 890—waiver of Restrictions on Assessment and Collection of Deficiency and Acceptance of Overassessment—estate, Gift, and Generation-skipping Transfer Tax