• Schedule-by-schedule guide to preparing Federal Form 706 (Estate Tax Return), including completely filled-in forms and all the information needed for completion of the return in the most tax-saving manner
• Generation-Skipping Transfer Tax and Excess Retirement Accumulations Tax
• How to take full advantage of tax elections, pre- and post-mortem planning techniques in order to produce optimum tax savings
• Examples and practice tips are found throughout the text to aid in making computations and in planning
• How to handle the audit and appeals process, as well as payments, collections and refunds
• Filing the Decedent's Form 709 (Gift Tax Return)
• Appendix reproduces estate and gift tax sections of the Internal Revenue Code, valuation tables and forms
First published in 1966.