Table of Contents

• Instructions for Form 706-A - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File and Pay
  • Where To File
  • Statute of Limitations
  • Lien
  • Penalties
  • Definitions
  • Taxable Events
  • Basis
  • Two-Year Grace Period—Commencement Date
  • How To Complete Form 706-A
• Specific Instructions
  • Valuation
  • Schedule A. Disposition of Specially Valued Property or Cessation of Qualified Use
  • Schedule B. Involuntary Conversions or Exchanges
    • Nontaxable Involuntary Conversions or Exchanges
    • Partially Taxable Involuntary Conversions or Exchanges
    • Qualified Replacement or Exchange Property
    • How To CompleteSchedule B
  • Part II—Tax Computation
    • Line 2
    • Line 3a
  • Schedule C. Dispositions to Family Members of the Qualified Heir
    • How To CompleteSchedule C
  • Signature(s)
• Instructions for Form 706-A - Notices
  • Privacy Act and Paperwork Reduction Act Notice.