The new Part 6 of the draft Form 706 states that a decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing the Form 706. No further action is ...
On March 15, 2011, the Internal Revenue Service released a number of forms, including the gift and generation-skipping transfer tax return for 2010 – Form 709. This table organizes these forms: ...