Taxation of Estates and Gifts

Section List


Section #Section TopicTab ColorPage #
691Income in Respect of a DecedentOrange568
2010(c)Exclusion AmountBlue728
2031Gross EstateGreen733
2033Gross Estate ValueGreen743
2036Retained Life EstateGreen744
2038Revocable TransfersGreen745
2040Joint InterestsGreen746
6018Estate Tax ReturnsBlue821
20.2033–1(b)GravesGreen1626
20.2031–7(d)Value of AnnuitiesGreen1644
20.2036–1(b)(3)Designating PeopleGreen1645
20.2036–1(c)(2)(i)Retained AnnuitiesGreen1646
20.2040–1(a)(i)Joint InterestsGreen1654
7520 Table SLife Annuities TableGreen1852
7520 Table BFixed Term Annuities TableGreen1856