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Publication 950 (9/2004), Introduction to Estate and Gift Taxes
Revised: 9/2004
Table of Contents
Publication 950 - Introductory Material
Introduction
Publication 950 - Main Contents
Unified Credit (Applicable Exclusion Amount)
Gift Tax
Inflation adjustment.
Example 1.
Example 2.
Example 3.
Gift Splitting
Applying the Unified Credit to Gift Tax
Filing a Gift Tax Return
Estate Tax
Gross Estate
Taxable Estate
Applying the Unified Credit to Estate Tax
Filing an Estate Tax Return
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