Cchs federal estate gift taxes code regulations including related income tax provisions as of march 2018 is an indispensable single source compilation of the estate and gift tax law. Federal estate gift taxes code regulations including related income tax provisions as of march 2016 2016th edition by cch tax law corporate paperback 1920 pages published 2016. Stay up to date with the tax law changes related to estate and gift taxes deceased taxpayers probate filing estate and individual returns paying taxes due information to help you resolve the final tax issues of a deceased taxpayer and their estate. Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax you cannot deduct the value of gifts you make other than gifts that are deductible charitable contributions chapter 12 gift tax generally internal revenue code 2501 and following related regulations and other sources . Lii has no control over and does not endorse any external internet site that contains links to or references lii
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