Start of Main Content
- 5.20.1 In General
- 5.20.2 Steps Involved In The Determination Of The Federal Estate Tax
- 5.20.3 Computation Of The Federal Estate Tax (Applicab
- 5.20.4 Includible Items In A Decedent's Gross Estate
- 5.20.5 Valuation Of The Gross Estate
- 5.20.6 Credits That May Be Taken Against The Tax
- 5.20.7 The Unified Credit
- 5.20.8 Filing Of A Tax Return And Payment Of The Tax
- 5.20.9 State Inheritance And Estate Tax Liens
- 5.20.10 Federal Tax Liens For Estate Taxes
- 5.20.11 Protection For Certain Interests
- 5.20.12 Extinguishment Of Federal Estate Tax Liens
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