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Unless otherwise indicated, the
informa- tion included in these tax articles is based on federal (IRS) regulations.
State tax law often varies from federal tax law.
Topics
Charitable remainder trusts
Estate
tax alternate valuation election
Estate
tax deferral for estates including closely-held business
Estate
tax special use valuation election
Federal
gift tax: liability based on lifetime gifts
Gradual
elimination of estate tax
Income
in Respect of a Decedent (IRD)
Inherited
property: Basis rules
Jointly-held
property: Inclusion in gross estate
Net
gifts
More
Taxes
JEANNE
MAX AND ASSOCIATES
2525 Camino del Rio South Ste. 350
San Diego,
CA 92108-3971
Phone: 619-282-9050 Fax: 619-282-9499