skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 950
Introduction to Estate and Gift Taxes
(Rev 10/2011)
Introduction, Useful Items and Important Changes

Unified Credit (Applicable Credit 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