U.S. Master Estate and Gift Tax Guide, 2002

CCH'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 2002 Edition of this comprehensive reference provides clear explanation of the laws relating to federal estate, gift and generation-skipping transfer taxes. It fully reflects signifiant changes in the estate and gift tax arena enacted by the Economic Growth and Tax Relief Reconciliation Act.

The 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-skiping 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.
-- 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 cards. 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 by a desk for instant access.