The new Part 6 of the draft Form 706 states that a decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing the Form 706. No further action is ...
If you are looking for the instructions for the 2010 gift (and generation-skipping transfer) tax return--Form 709--you will not find them today--at least not in a PDF format. In my blog post on March ...
• Internal Revenue Service issues instructions for Form 709—On Nov. 16, 2016, the Internal Revenue Service released the Instructions for Form 709, the gift and generation-skipping transfer (GST) tax ...
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