United States Estate (and Generation-Skipping Transfer) Tax Return

• Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Definitions
• Who Must File
• When To File
• Where To File
• Penalties
• Death Tax Treaties
• Specific Instructions
• Attachments
• How To Complete Form 706-NA
• Part III - General Information
• Schedule A
• Qualified Conservation Easement Exclusion
• Canadian Small Estate Relief
• Schedule B
• Part II - Tax Computation

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