IRS Logo
Print - Click this link to Print this page

The Form 706-D and the Instructions for Form 706-D are Retired. The Information will not be included in another product. -- 03-FEB-2014

Section 2057 of the Internal Revenue Code that provided benefits for family owned business interests for estate and gift tax purposes, was repealed by Public Law 107-16, section 531(d), the Economic Growth and Tax Relief Reconciliation Act of 2011 (EGTRRA) for estates. Public Law 111-312, sections 101(a)(l), extended the benefit provisions of section 2057 to 12/31/2012.

Page Last Reviewed or Updated: 03-Feb-2014