Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business interests. This easy-to-use reference provides complete and comprehensive coverage of the strategies and practices for protecting a closely held business while limiting the tax burden on the estate's owner.See instructions for tax computation on page 15 Controlled group members ( sections 1561 and 1563) check here agt; D See instructions and: a Enter your ... Income tax on the amount on line 34 from: D Tax rate schedule or D Schedule D ( Form 1041) Proxy tax. ... Add lines 41 and 42 44a Payments: A 2006 overpayment credited to 2007 b 2007 estimated tax payments c Tax deposited with Form 8868 danbsp;...
|Title||:||Charitable Giving Answer|
|Author||:||Catherine W. Wilkinson, Jean M. Baxley|
|Publisher||:||CCH - 2008-11-01|