(Rev. September 2021) Future Developments
Userid: CPMSchema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLFileid: ... ons/I706/201708/A/XML/Cycle05/source(Ini t. & Date) _______Page 1 of 55 18:12 - 29-Aug-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 706(Rev. August 2017)For decedents dying after December 31, 2016United States Estate (and Generation-Skipping Transfer) Tax ReturnDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise Revisions of Form 706For Decedents DyingUse Revision of Form 706 DatedAfterand BeforeDecember 31, 1998January 1, 2001July 1999December 31, 2000January 1, 2002November 2001December 31, 2001January 1, 2003August 2002December 31, 2002January 1, 2004August 2003December 31, 2003January 1, 2005August 2004December 31, 2004January 1, 2006August 2005December 31, 2005January 1, 2007October 2006December 31, 2006January 1, 2008September 2007December 31, 2007
with right of survivorship (see the instructions for Schedule E), • The includible portion of tenancies by the entirety (see the instructions for Schedule E), • Certain life insurance proceeds (even though payable to beneficiaries other than the estate) (see the instructions for Schedule D), • Property over which the decedent
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