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Publication 950, Introduction to Estate and Gift Taxes; Estate Tax
... Estate Tax. Estate tax may apply to your taxable estate ... estate, plus any adjusted taxable gifts and specific gift tax exemption, is more than the filing requirement for the year ...
http://www.pfb.com/MSCdownload/publications/p95003.htm

Tax and Estate Planning after the "Repeal" of the Estate Tax
Tax and Estate Planning after the " Repeal" of the Estate Tax. The Economic Growth and Tax Relief Reconciliation Act of 2001 made many significant changes to the Internal Revenue Code. ... Between now and the year 2007, the maximum marginal Estate and Gift Tax rates gradually decrease to 45 ... Essentially, this requirement is met if the assets pass to the spouse ...
http://www.fedeleandmurray.com/EstateTaxLaw.htm

Publication 950 (3/2002), Introduction to Estate and Gift Taxes
Publication 950. Introduction to Estate and Gift Taxes ( Revised: 3/2002) Introduction ... receiving your gift or estate ... gift tax or estate tax because ... year. The total amount used against your gift tax reduces the credit available to use against your estate tax ...
http://www.umsl.edu/~smallbus/IRS/publications/p950.html

3-01 Federal Tax Section Newsletter
... part, gradually phased-out the estate and gift tax over a 10-year period. This legislation also ... important due to the Service's requirement to publish these documents under the ...
http://www.illinoisbar.org/Sections/fedtax/3-01a.htm

Fool.com: Gift Tax Basics [Tax Q&A] May 24, 2002
Want to make a gift but don't want to incur taxes? Here's what you need to know. ... from your estate, free from gift and estate ... Gift Tax Return if more than ,000 is being given to a single recipient in any year.) The "present interest" requirement ...
http://www.fool.com/taxes/2002/taxes020524.htm?ref=foolwatch

Recent Changes in Estate & Gift Taxes
The federal estate and gift taxes can substantially diminish any inheritance. Do estate planninnig to avoid these draconian taxes. ... of gifts for estate tax purposes. In computing the current year's gift tax, the value of gifts ... to delete the requirement that gift tax on the prior gift must have ...
http://www.mckenzielaw.com/unified.htm

JCX-29-99 RETIREMENT SAVINGS; HEALTH CARE; AND ESTATE & GIFT TAXES
... term care incentives, and estate and gift tax relief. ... AGI") over certain levels for the taxable year. ... contains a general nondiscrimination requirement which provides that plans ...
http://www.house.gov/jct/x-29-99.htm

Annual Gifts Can Reduce Estate Tax
ANNUAL GIFTS CAN REDUCE ESTATE TAX. With the increase in real estate values in Northern California, an estate can easily exceed the limit of ,000,000 for a single person or ,000,000 for a married couple. ... estate and gift tax purposes ... requirement is intended to prevent deathbed gifts by check to avoid estate tax. Thus waiting until the end of the year to write a gift ...
http://www.anclegal.com/EP-2/art206.htm

JCX-2-98 ESTATE&GIFT - W&M HEARING
... general, there is no requirement that the qualified heir ... top unified estate and gift tax rate from 70 percent to 50 percent over a four-year period (1982-1985); (3 ...
http://www.house.gov/jct/x-2-98.htm

1997 Tax Act, Sandra D. Sickler, Attorney, Certified Tax Specialist, San Diego, CA
1997 Tax Act, 1997 Taxpayer Relief Act, Changes that affect estate planning, probate planning, retirement planning, charitable gift giving, gains on sale of residence, inflation indexing for tax ... On Home Sale Profits. Estate Tax Break For Family-Owned Business ... of an Estate's Tax Year. Charitable Remainder Trusts. Filing Requirement for Charitable Gifts. Gift of Appreciated ...
http://www.web-voltage.com/Sickler/WebTaxPage.htm

Estate Planning
We handle Estate Planning, Will writing, Livign Trust formation, MediCal planning, Probate and Trust Admininstration matters. ... a requirement on ... estate tax which would otherwise be due on the transfer. Thus, if a person made a gift of 0,000 in the year 1998, no gift tax ...
http://www.qa3.com/pageq/1%2C2278%2C408%2C00.html?action=custom&cid=371

Year End Gifting Assists Estate
Year End Gifting Assists Estate Planning Options. Traditionally, the end of each year is a time marked by holidays and gift giving. Some wise planning at the end of the year can insure that gift giving can lead to long-term tax savings. ... little over one year without paying any gift or estate tax. Assuming that the ...
http://www.hgesq.com/pages/year_end_gifting_assists_estate.htm

ESTATE PLANNING AFTER THE 2001 TAX ACT
... Calendar Year. Estate & GST Tax Exemption. Gift Tax Exemption. Highest Estate, Gift & GST Tax Rate ... rules are modified to eliminate the requirement that the property be located within a ...
http://www.greenseifter.com/attorneys/News/at_news_ep_after_2001.htm

IMPLICATIONS OF THE ESTATE, GIFT AND GENERATION-SKIPPING TRANSFER TAX PROVISIONS OF ECONOMIC GROWTH AND TAX RELIEF RECON
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... The estate tax exemption will therefore exceed thegift tax exemption beginning in the year 2004.Capping the gift tax ... exceptions to the time requirement, without regard to whether ...
www.cynthiasharp.com/ataxreliefact.pdf
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GIFT AND ESTATE TAX REVALUATION PROPOSED REGULATIONS
GIFT AND ESTATE TAX REVALUATION PROPOSED REGULATIONS. GUIDANCE AND TRAPS. By Myron Kove, Esq. and James M. Kosakow, Esq. Copyright 1999 MK & JMK ... taxable transfers for estate tax purposes after the three year limitations period for assessing gift tax had expired ... the nature of the gift. There is no requirement that the donor ...
http://www.cynthiasharp.com/ataxreliefact.pdf

Publication 950 (Rev. March 2002)
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... any gift tax or estate tax because of ... the gift tax or the estate tax applies ... Gift Tax Purposes:For Estate Tax Purposes:ApplicableApplicableUnifiedExclusionUnifiedExclusionYear ...
www.irs.ustreas.gov/pub/irs-pdf/p950.pdf
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Publication 950 (Rev. June 1998)
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... pay any gift tax or estate tax because of ... whether the gift tax or the estate tax applies ... Gift Tax and Applying the Unified. Credit to Estate Tax, later.Year ...
www.nysscpa.org/2001tax/14447F98.pdf
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HS&W: Advanced Estate Planning Techniques
... year (discussed below), each person has an exemption for gift and estate taxes, which is equal to ,000,000 in 2002. ( The estate tax ... including a requirement that there ...
http://www.irs.ustreas.gov/pub/irs-pdf/p950.pdf

Searcy - Estate & Gift Tax - Fall 1984
Estate and Gift Tax. Fall 1984. Problem 1. Decedent D was a world famous artist whose work consisted of modern impressionistic paintings. D's will left all of his estate to his brother Ben. ... in effect for the year of his death then D's ... from the Estate Tax (ET). Executor E complied with the requirement in D's ...
http://www.udayton.edu/~lawlib/exams/searcy/EstateF84.htm

Taxpayer's Relief Act of 1997 - Estate & Gift Tax
TRA97 - Section V - Estate & Gift Tax Provisions ... provided against the estate and gift tax, which effectively exempts ... general, there is no requirement that the qualified heir (or ... to determine the prior year's gift tax. There is no ...
http://www.offshorepress.com/taxhelp/tax7m05.htm

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