Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return
Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.
Other Items You May Find Useful
Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service
Comment on Form 706-NA
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