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About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

Publication 950
Introduction to Estate and Gift Taxes
(Rev 12/2009)
Introduction, Useful Items and Important Changes

Unified Credit (Applicable Exclusion Amount)

Gift Tax

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

Generation-Skipping Transfer Tax

Income Tax on an Estate