What Is IRS Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return?
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What Is IRS Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return?
IRS Form 706, the United States Estate and Generation-Skipping Transfer Tax Return, is used to report the estate’s worth for estate tax purposes and to calculate the generation-skipping transfer tax. It must be filed by the executor of the estate of every U.S. citizen or resident, when the gross estate, adjusted taxable gifts, and specific ...
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