Publication 950
Introduction to Estate and Gift Taxes
(Revised: 3/2002)

Table of Contents

Publication 950, Introduction to Estate and Gift Taxes

• Unified Credit
• Gift Tax
  • Gift Splitting
  • Applying the Unified Credit to Gift Tax
  • Filing a Gift Tax Return
• Estate Tax
  • Gross Estate
  • Taxable Estate
  • Applying the Unified Credit to Estate Tax
  • Filing an Estate Tax Return