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Unformatted text preview: 14.5 Bequests of appreciated property Inter vivos gift Bequest Inheritance Without adequate consideration Out of affection respect or charity Gifts to employees Employee death benefits Transfers at Death Excise tax Estate tax Inheritance tax Gross estate Date of death value Alternate Valuation date Deductions from the gross estate Debts of the decedent Transfers to charitable organizations Marital Deduction Surviving spouse Unified transfer tax credit Gift tax Taxable gifts Cumulative Gift splitting Annual exclusion Donor/done Form 1041 Form 706 Form 709 Charitable deduction Bequest Heir Decedent Testator Grantor Trustor Trustee Administrator Executor Income beneficiary Residual beneficiary Chapter 5 Stock dividend Option of receiving either cash or stock Ch. 4 Qualified dividend Community property Separate property Spouses living apart Innocent spouse...
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This note was uploaded on 11/07/2011 for the course ACCT 508 taught by Professor Frankel during the Spring '10 term at S.F. State.
- Spring '10