Estate and Probate Resource Center
FEDERAL MATERIAL

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Federal Legislative Materials

• The United States Constitution Article I, Section 8 - Congressional Power to Tax

• Code of Federal Regulations (CFR) 26 C.F.R., Chapter 1, Subchapter B - Estate and Gift Taxes.

• United States Code (USC)
  • 26 U.S.C., Subtitle B Federal Estate & Gift Tax.
  • 26 U.S.C., Subtitle I, Ch. 98 Trust Fund Code.
     

  Federal Judicial Materials

• U.S. Supreme Court: Recent Estate & Gift Tax Decisions
• U.S. Circuit Courts of Appeals: Recent Estate & Gift Tax Decisions

• U.S. Supreme Court: Recent Trusts and Estates Decisions
• U.S. Circuit Courts of Appeals: Recent Trusts and Estates Decisions

Federal Agency Information

• Compilation of Social Security Laws
• Internal Revenue Service (IRS)
  • Estate Tax Returns
  • Exempt Organization Search
  • President Signs Balanced Budget Legislation
    • Summaries of the child tax credit, education incentives, and provisions impacting IRAs, capital gains, and estate taxes.
  • Publication 17, Chapter 4: Decedents
    • Decedents: Introduction
    • Personal Representative
    • Medical and Dental Expenses: Decedents
    • Decedents: Tax Effect on Others
  • Publication 502: Medical and Dental Expenses
    • Medical and Dental Expenses: Decedents
  • Publication 559 Survivors, Executors, and Administrators
    • Income Tax Return of an Estate
    • Distributions to Beneficiaries From an Estate
    • Personal Representatives
      • Comprehensive Example
    • Final Return for Decedent
    • Survivors: Other Tax Information
  • Survivors and Beneficiaries
  • Publication 721: U.S. Civil Service Retirement Benefits
    • Rules for Survivors of Federal Employees: Salaries and Wages
    • Rules for Survivors of Federal Retirees
  • Publication 950: Introduction to Estate and Gift Taxes
    • Gift and Estate Tax: Introduction
    • Unified Credit
    • Estate Tax
  • Tax Topic 557: Estate Tax
  • Tax Topic 356: Decedents
  • Reinventing Service at the IRS

• Pensions and Welfare Benefits Administration
  • Unified Agenda Entries
  • Office of Regulations and Interpretations

• Social Security Administration
  • Compilation of Social Security Laws
  • Social Security Legislative Information
  • Social Security Rulings and Acquiescence Rulings
  • 1997 Social Security Handbook
  • Publications List: Survivor's Benefits
    • Booklet: Social Security--Survivors Benefits
    • Booklet: What You Need To Know When You Get Retirement or Survivors Benefits
    • Fact Sheet: Government Pension Offset A Law That Affects Spouse's Or Widow(er)'s Benefits

• Uniform Probate Code  (Most states have similar versions)

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