Estate Planning Resources - Federal

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

• 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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