Taxation of Estates and Gifts
Terms
- 5-or-5 Power
- 65-Day Rule
- AART
- Aliquot Rule
- Annual Exclusion
- Annuity
- Applicable Credit Amount
- Applicable Exclusion Amount
- Complex Trust
- DSNG Separate Share Rule
- Deceased Spousal Unused Exclusion Amount
- Deduction
- Direct Skip Nontaxable Gift
- Direct Skip
- Direct Tax
- Discount
- Distributable Net Income
- Distributions Deduction
- Estate Tax
- Exclusion
- Fiduciary Accounting Income
- General Power of Appointment
- Generation-Skipping Transfer
- Gift Tax
- Grantor Trust
- Gross Estate
- Immaterial Table
- Immaterial
- Income in Respect of a Decedent
- Indirect Tax
- Joint Interest
- Lapse
- Life Estate with Power of Appointment in Surviving Spouse
- Life Insurance or Annuity with Power of Appointment in Surviving Spouse
- Life Insurance
- Life-Like Interest
- Marital Deduction
- Marital Gift
- Pecuniary Marital Bequest Formula Provision
- Power of Appointment
- Qualified Domestic Trust
- Qualified Terminable Interest Property
- Qualifying Income Interest for Life
- Retained Life Estate
- Revocable Transfer
- SCIN
- Section List
- Simple Trust
- Skip Person
- Substantial Adverse Interest
- TEI
- Taxable Distribution
- Taxable Estate
- Taxable Gifts
- Taxable Termination
- Terminable Interest Rule
- Time-Money Value
- Trust Taxable Income
- Trust
- Usufruct