Index

M

Marital Deduction, Schedule M—Bequests, etc., to Surviving Spouse (Marital Deduction)
Material participation, Material Participation
Member of family, Qualified heir.
Mortgages and liens, Mortgages and Liens

P

Part 1. Decedent and Executor, Part 1—Decedent and Executor
Part 2. Tax Computation, Part 2—Tax Computation
Part 3. Elections by the Executor, Part 3—Elections by the Executor
Part 4. General Information, Part 4—General Information
Part 5. Recapitulation, Part 5—Recapitulation
Part 6. Portability of Deceased Spousal Unused Exclusion, Part 6—Portability of Deceased Spousal Unused Exclusion (DSUE)
Partnership Interests, Line 11. Partnership Interests and Stock in Close Corporations
Paying the Tax, Paying the Tax
Penalties, Penalties
Portability, Part 6—Portability of Deceased Spousal Unused Exclusion (DSUE)
Powers of appointment, Powers of Appointment
Private delivery services, When To File
Protective Claim for Refund, Schedule PC—Protective Claim for Refund
Publications, obtaining, Obtaining Forms and Publications To File or Use
Purpose of Form, Purpose of Form

R

Recapitulation, Part 5—Recapitulation
Residents of U. S. Possessions, Residents of U.S. Possessions
Reversionary or Remainder Interests, Line 4. Reversionary or Remainder Interests
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Schedule A, Real Estate, Schedule A—Real Estate
Schedule A-1, Section 2032A Valuation, Schedule A-1—Section 2032A Valuation
Schedule B, Stocks and Bonds, Schedule B—Stocks and Bonds
Schedule C, Mortgages, Notes, and Cash, Schedule C—Mortgages, Notes, and Cash
Schedule D, Insurance on Decedent's Life, Schedule D—Insurance on the Decedent's Life
Schedule E, Jointly Owned Property, Schedule E—Jointly Owned Property
Schedule F, Miscellaneous Property, Schedule F—Other Miscellaneous Property
Schedule G, Transfers During Decedent's Life, Schedule G—Transfers During Decedent's Life
Schedule H, Powers of appointment, Schedule H—Powers of Appointment
Schedule I, Annuities, Schedule I—Annuities
Schedule J, Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims, Schedule J—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Schedule K, Debts of the Decedent and Mortgages and Liens, Schedule K—Debts of the Decedent and Mortgages and Liens
Schedule L, Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims, Schedule L—Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
Schedule M, Bequests to Surviving Spouses, Schedule M—Bequests, etc., to Surviving Spouse (Marital Deduction)
Schedule O, Charitable, Public, and Similar Gifts and Bequests, Schedule O—Charitable, Public, and Similar Gifts and Bequests
Schedule P, Credit for Foreign Death Taxes, Schedule P—Credit for Foreign Death Taxes
Schedule PC, Protective Claim for Refund, Schedule PC—Protective Claim for Refund
Schedule Q, Credit for Tax on Prior Transfers, Schedule Q—Credit for Tax on Prior Transfers
Schedule U, Qualified Conservation Easement Exclusion, Schedule U—Qualified Conservation Easement Exclusion
Schedules R and R-1, Generation-Skipping Transfer Tax, Schedules R and R-1 –Generation-Skipping Transfer Tax
Section 2035(a) transfers, Schedule G—Transfers During Decedent's Life
Section 2036 transfers, Schedule G—Transfers During Decedent's Life
Section 2037 transfers, Schedule G—Transfers During Decedent's Life
Section 2038 transfers, Schedule G—Transfers During Decedent's Life
Signature and verification, Signature and Verification
Social security number, Line 2, Line 6c. Executor's Social Security Number
Special Rule – Portability, Special Rule Where Value of Certain Property Not Required to Be Reported on Form 706
Special-Use Valuation, Line 2. Special-Use Valuation of Section 2032A, Schedule A-1—Section 2032A Valuation
Specific Instructions, Specific Instructions
Stocks, Schedule B—Stocks and Bonds

T

Table A, Unified Rate Schedule, Part 2—Tax Computation
Tax Computation, Part 2—Tax Computation
Terminable Interests, Terminable Interests
Total Credits, Line 15. Total Credits
Transfers, valuation rules, Special Valuation Rules for Certain Lifetime Transfers
Trusts, Line 13. Trusts

V

Valuation methods, Valuation Methods
Valuation rules, transfers, Special Valuation Rules for Certain Lifetime Transfers

W

What's New, What's New
When To File, When To File
Which Estates Must File, Which Estates Must File
Worksheet for Schedule Q, How To Figure the Credit
Worksheet TG-Taxable Gifts Reconciliation, Lines 4 and 7
Worksheet, inclusion ratio for trust, Line 9, column E. Trust's inclusion ratio.

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