Table of Contents

• Publication 950 - Introductory Material
  • Introduction
• Publication 950 - Main Contents
  • Unified Credit (Applicable Exclusion Amount)
  • Gift Tax
    • Inflation adjustment.
    • Example 1.
    • Example 2.
    • Example 3.
    • 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