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Tax considerations

Document Cited authorities 9 Cited in Related
Vincent
AuthorKeith Branyon
Pages465-476
TAX CONSIDERATIONS
14-1
CHAPTER 14
TAX CONSIDERATIONS
I. GENERAL POINTS
§14:01 Tax Issues Can Be Complicated
§14:02 Know the Deductible Expenses
II. FEDERAL ESTATE TAX
§14:10 Filing Forms and Instructions
§14:11 Minimum Gross Estate Before Tax Applies
§14:12 Determining the Gross Estate
§14:13 Determining Deductions
§14:14 The Due Date
§14:15 Deferring Payment for a Closely-Held Business
III. STATE ESTATE TAX
§14:20 Texas Has No Estate Tax
§14:21 Other States
IV. INCOME TAX
A. Income Tax for Individuals
§14:30 Several Individuals Have Tax Consequences
§14:31 Decedent’s Final Return
B. Income Tax for the Estate
§14:40 An Estate Is a Taxpayer
§14:41 Obtaining a Tax Number
§14:42 Selecting the Fiscal Year
§14:43 Deductible Expenses
§14:44 Quarterly Estimated Payments
V. FORMS
Form 14-1 Letter to Independent Personal Representative
Form 14-2 Letter to Dependent Personal Representative

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