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Form 706 A Detailed Look at the Schedules
fresnoappraisal.infoIn this text, I will begin by taking a look at the filing requirements in general and then proceed to examine the schedules and components of the estate tax return in detail. I will attempt to explain the rationale and legislative intent of applicable code sections and
Form 706: A Detailed Look at the Schedules mhaven
www.mhaven.netQualified Domestic Trust • Marital deduction disallowed for transfer of estate to non-citizen spouse unless transferred in trust –Irrevocable election made on decedent’s 706