Taxation of Estates and Gifts
Section List
| Section # | Section Topic | Tab Color | Page # |
|---|---|---|---|
| 691 | Income in Respect of a Decedent | Orange | 568 |
| 2010(c) | Exclusion Amount | Blue | 728 |
| 2031 | Gross Estate | Green | 733 |
| 2033 | Gross Estate Value | Green | 743 |
| 2035 | Three Years | Green | ___ |
| 2036 | Retained Life Estate | Green | 744 |
| 2037 | Transfers on Death | Green | ___ |
| 2038 | Revocable Transfers | Green | 745 |
| 2039 | Annuities | Green | ___ |
| 2040 | Joint Interests | Green | 746 |
| 2042 | Life Insurance | Green | ___ |
| 2043 | Selling Too Cheap | Green | ___ |
| 6018 | Estate Tax Returns | Blue | 821 |
| 20.2033–1(b) | Graves | Green | 1626 |
| 20.2031–7(d) | Value of Annuities | Green | 1644 |
| 20.2036–1(b)(3) | Designating People | Green | 1645 |
| 20.2036–1(c)(2)(i) | Retained Annuities | Green | 1646 |
| 20.2040–1(a)(i) | Joint Interests | Green | 1654 |
| 7520 Table S | Life Annuities Table | Green | 1852 |
| 7520 Table B | Fixed Term Annuities Table | Green | 1856 |