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Research Library

Authoritative references for estate planning — IRS codes, court cases, and government sources.

Key IRS Code Sections

IRC § 2001
Imposition and Rate of Tax
The federal estate tax — rates and computation.
IRC § 2010
Unified Credit Against Estate Tax
The basic exclusion amount and unified credit.
IRC § 2031
Definition of Gross Estate
What is included in the gross estate for tax purposes.
IRC § 2056
Bequests to Surviving Spouse (Marital Deduction)
The unlimited marital deduction for transfers to a spouse.
IRC § 2501
Imposition of Gift Tax
The federal gift tax and its application.
IRC § 2503
Taxable Gifts
Annual exclusion, present interest requirements.
IRC § 2601
Generation-Skipping Transfer Tax
Tax on transfers to skip persons.
IRC § 664
Charitable Remainder Trusts
Requirements and tax treatment of CRTs.
IRC § 501(c)(3)
Tax-Exempt Organizations
Requirements for charitable organizations, including private foundations.
IRC § 4940
Excise Tax on Net Investment Income
Tax on private foundation investment income.
IRC § 1014
Basis of Property Acquired from Decedent
The step-up in basis at death.
IRC § 2642
Inclusion Ratio
How the GST exemption is allocated.
Note: IRC references are for educational purposes. Always consult a qualified tax attorney or CPA for current law and its application to your situation.

Notable Court Cases

Estate of Powell v. Commissioner
148 T.C. 18 (2017)
Family limited partnership valuation discounts and § 2036 inclusion.
Strangi v. Commissioner
293 F.3d 279 (5th Cir. 2002)
FLP/LLC estate planning — § 2036 retained interest issues.
Estate of Cahill v. Commissioner
T.C. Memo 2018-84
Charitable deduction for conservation easement.
Smaldino v. Commissioner
T.C. Memo 2021-127
GRAT planning and gift tax consequences.
Estate of Dieringer v. Commissioner
917 F.3d 1135 (9th Cir. 2019)
Charitable deduction limitations for estate tax purposes.
Wandry v. Commissioner
T.C. Memo 2012-88
Formula gift clauses in estate planning.

External Research Resources

IRS Estate & Gift Tax ↗
Official IRS guidance on estate and gift taxes.
Tax Court Opinions ↗
Search U.S. Tax Court opinions and memoranda.
Social Security Administration ↗
Benefits planning for estate and retirement integration.
ACTEC — American College of Trust and Estate Counsel ↗
Resources from leading estate planning attorneys.
National Academy of Elder Law Attorneys ↗
Elder law and special needs planning resources.
Uniform Law Commission ↗
Uniform Probate Code, Trust Code, and related model laws.
Research Disclaimer: All references are provided for educational purposes only. Laws change frequently. Always verify current law with a qualified attorney. Nothing in our research library constitutes legal advice.