CHAPTER 9: CALCULATING AND PAYING THE ESTATE TAX § 9.1 Introduction
§ 9.2 Adjusted Gross Estate
§ 9.2.1 Funeral Expenses
§ 9.2.2 Administration Expenses
§ 9.2.3 Debts of the Decedent
§ 9.2.4 Casualty and Theft Losses
§ 9.3 Taxable Estate
§ 9.3.1 The Marital Deduction
§ 9.3.2 The Charitable Deduction
§ 9.3.3 State Death Taxes
§ 9.4 Tentative Tax Base
§ 9.4.1 Adjusted Taxable Gifts
§ 9.4.2 Post-1976 Split Gifts
§ 9.5 Tentative Tax
§ 9.6 Gross Estate Tax
§ 9.7 Net Estate Tax
§ 9.7.1 Applicable Credit Amount
§ 9.7.2 Credit for Pre-1977 Gifts
§ 9.7.3 Credit for Taxes for Prior Transfers
§ 9.7.4 Credit for Foreign Death Taxes
§ 9.7.5 State Death Tax Credit
§ 9.8 Calculating the Estate Tax
§ 9.9 Filing the Estate Tax Return
§ 9.9.1 Filing the Estate Tax Return
§ 9.9.2 Extension for Filing the Estate Tax Return
§ 9.10 Paying the Estate Tax
§ 9.10.1 Twelve-Month Extension of Time to Pay Estate Tax
§ 9.10.2 Ten-Year Extension of Time to Pay Estate Tax
§ 9.10.3 Extension of Time to Pay Estate Tax on a Closely Held Business
§ 9.10.4 Six-Month Postponement for Tax on Reversion or Remainder
§ 9.10.5 Payment of Tax in Installments
§ 9.10.6 Redemption of Stock to Pay Estate Tax
§ 9.11 Marital Deduction
§ 9.11.1 Requirements for the Marital Deduction
§ 9.11.2 Terminable Interest
§ 9.11.3 Exceptions to the Terminable Interest Rule
§ 9.11.4 Qualified Domestic Trusts
§ 9.12 Income Tax Basis of Property Transferred at Death
§ 9.12.1 Inherited Property
§ 9.12.2 Property Acquired by Gift Within One Year of Death
§ 9.12.3 Income in Respect of a Decedent
§ 9.12.4 Holding Period
§ 9.12.5 Basis After Estate Tax Repeal
Appendix 9A: Federal Estate and Gift Tax Tables
Appendix 9B: Unified Credit and Applicable Exclusion Amount Table
