Table of Contents

• Publication 950 - Introductory Material
  • What's New
  • Introduction
• Publication 950 - Main Content
  • Unified Credit (Applicable Credit Amount)
  • Gift Tax
    • Example 1.
    • Example 2.
    • Example 3.
    • 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
    • Schedule K-1.
• Index