The solution is to compute the net estate tax payable first on the assumption that the treaty credit will be taken and ... death taxes paid to the foreign country and its political subdivisions or possessions as determined under section 2014, ... The Federal estate tax after allowance of the credit for State death taxes is $38, 124.
Title | : | Provisions of the Internal Revenue Code and Treasury Regulations Pertaining to the Federal Taxation of Gifts, Trusts and Estates |
Author | : | United States, Douglas A. Kahn, Lawrence W Waggoner |
Publisher | : | - 1983 |
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