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Index

A

Address, executor, Line 6b. Executor's Address
Alternate valuation, Line 1. Alternate Valuation
Amending Form 706, Amending Form 706
Annuities, Schedule I—Annuities
Applicable credit amount, Line 9. Maximum Unified Credit (applicable credit amount)
Authorization, Authorization

C

Canadian marital credit, Canadian marital credit.
Close corporations, Line 10. Partnership Interests and Stock in Close Corporations
Conservation purpose, Conservation purpose.
Continuation Schedule, Continuation Schedule
Credit for foreign death taxes, Schedule P—Credit for Foreign Death Taxes
Credit for tax on prior transfers, Schedule Q—Credit for Tax on Prior Transfers

D

Death certificate, Supplemental Documents
Debts of the decedent, Debts of the Decedent
Debts, mortgages and liens, Schedule K—Debts of the Decedent and Mortgages and Liens
Deductions, Deductions
Direct skips, Determining Which Transfers Are Direct Skips
Disclaimer, qualified, Line 2. Qualified Disclaimer
Documents, supplemental, Supplemental Documents

F

Foreign accounts, Line 14. Foreign Accounts
Forms and publications, obtaining, Obtaining Forms and Publications To File or Use

I

Inclusion ratio for trust, Line 9, column E. Trust's inclusion ratio.
Installment payments, Line 3. Section 6166 Installment Payments
Instructions for Schedule A—Real Estate, Schedule A—Real Estate
Insurance, Line 8. Insurance Not Included in the Gross Estate
Interests, reversionary or remainder, Line 4. Reversionary or Remainder Interests

M

Material participation, Material Participation
Member of family, Qualified heir., Member of Family
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
Paying the Tax, Paying the Tax
Payments, installment, Line 3. Section 6166 Installment Payments
Penalties, Penalties
Powers of appointment, Powers of Appointment
Privacy Act and Paperwork Reduction Act Notice, Privacy Act and Paperwork Reduction Act Notice.
Private delivery services, When To File
Property, section 2044, Line 6. Section 2044 Property
Publications, obtaining, Obtaining Forms and Publications To File or Use
Purpose of Form, Purpose of Form

Q

Qualified conservation easement exclusion, Schedule U—Qualified Conservation Easement Exclusion
Qualified heir, Qualified heir.
Qualified real property, Qualified Real Property

R

Real property interest, qualified, Qualified real property interest.
Real property, qualified, Qualified Real Property
Recapitulation, Part 5—Recapitulation
Residents of U. S. Possessions, Residents of U.S. Possessions
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Schedule B Stocks and Bonds, Schedule B—Stocks and Bonds
Schedule G Transfers during decedent's life, Schedule G—Transfers During Decedent's Life
Schedule G, how to complete, How To Complete Schedule G
Schedule H Powers of appointment, Schedule H—Powers of Appointment
Schedule I Annuities, Schedule I—Annuities
Schedule I, how to complete, How To Complete Schedule I
Schedule K Debts, Schedule K—Debts of the Decedent and Mortgages and Liens
Schedule L Losses, expenses during administration, Schedule L—Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
Schedule O Gifts and bequests, Schedule O—Charitable, Public, and Similar Gifts and Bequests
Schedule P Foreign death taxes, Schedule P—Credit for Foreign Death Taxes
Schedule Q Prior transfers, credit for, Schedule Q—Credit for Tax on Prior Transfers
Schedule R and R-1 Generation-skipping transfer tax, Schedules R and R-1—Generation-Skipping Transfer Tax
Schedule R, how to complete, How To Complete Schedules R and R-1, How To Complete Schedule R
Schedule R-1, how to complete, How To Complete Schedules R and R-1, How To Complete Schedule R-1
Schedule U Qualified conservation easement exclusion, Schedule U—Qualified Conservation Easement Exclusion
Schedules R and R-1, direct skips, Dividing Direct Skips Between Schedules R and R-1
Section 2032A, Line 2. Special-Use Valuation of Section 2032A
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-use valuation of Section 2032A, Line 2. Special-Use Valuation of Section 2032A
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
Taxes, foreign death, Schedule P—Credit for Foreign Death Taxes
Total Credits, Line 15. Total Credits
Transfers, direct skips, Determining Which Transfers Are Direct Skips
Transfers, valuation rules, Special Valuation Rules for Certain Lifetime Transfers
Trusts, Line 12. 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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