On July 31, 2015, President Obama signed into law H.R. 3236, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the "Act"). The Act now requires personal representatives/executors of an estate and other persons who are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return; Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States; or Form 706-A, United States Additional Estate Tax Return, to report the final estate tax value of ...
Posts tagged IRC Section 1014(a).
Posted in: Estate and Gift Tax, Federal Tax
Tags: estate planning tax, Federal Estate Tax, H.R. 3236, IRC Section 1014(a), Surface Transportation and Veterans Health Care Choice Improvement Act of 2015