eBook for Mobipocket readers, including Amazon® Kindle
eBook for eReader, including Adobe® Digital Edition, Apple® iPad®, Sony® Reader
Texas Probate, Estate and Trust Administration
Copyright 2015, Matthew Bender & Company, Inc., a member of the LexisNexis Group.
3-52 Texas Probate, Estate and Trust Administration 52.syn
Texas Inheritance Taxes
Revisions by Jackson Walker L.L.P.
This chapter from Texas Probate, Estate and Trust Administration provides an overview of Texas inheritance taxes. The discussion addresses Texas death taxes; pick-up taxes; inheritance taxes; generation-skipping taxes; and applicable limits. Next, the chapter turns to the determination of federal gross estates; inheritance tax filing requirements; and persons liable for payment of taxes. The chapter concludes with analysis of late payment of inheritance taxes, post-return adjustments to inheritance taxes, actions by the state comptroller, and collection actions by the state.
Texas Probate, Estate and Trust Administration (Matthew Bender) provides in-depth coverage of every aspect of probate law and estate and trust administration in Texas, with straightforward guidance and expert analysis on such topics as probate of wills under the Probate Code; estate administration; the collection and distribution of assets; creditors' claims; exemptions and allowances; will contests; tax issues, including income tax returns for decedents and estates, federal estate taxes, and Texas inheritance taxes; estate representatives; guardianship; and the administration of trusts. Texas Probate, Estate and Trust Administration also contains easy-reference practice tools, including sample forms and letters, procedural checklists, lists of source materials, useful charts and diagrams, and tables of statutes, rules, and regulations.
Texas,inheritance tax,generation-skipping transfer tax,Texas Tax Code,federal tax law,pick-up taxes,estate,estate tax,federal gross estates,comptroller,collection action
RELATED CHAPTERS: (View)
Estate administration is discussed in Ch. 30. The collection, management, and partition and distribution of assets are covered in Ch. 31, while exemptions and allowances are discussed in Ch. 33. Will construction is addressed at Ch. 40. Ch. 50 addresses income tax returns for decedents and estates, and federal estate taxes are covered in Ch. 51.
See Texas Estate Planning (Matthew Bender) for guidance in preparing wills, trusts, and durable powers of attorney, with the most current federal and state statutory case law and hundreds of comprehensive forms.
See Federal Income, Gift and Estate Taxation (Matthew Bender) for comprehensive, practical analysis on a wide variety of federal tax issues, plus rates tables and checklists of deductions.
See LexisNexis(R) Tax Advisor--Federal Topical (Matthew Bender) for federal income tax, estate & gift tax, international tax, and federal tax procedure, drawn from other premier Matthew Bender tax treatises, with thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools.
See Modern Estate Planning (Matthew Bender) for coverage of all key estate planning topics, including gift taxation, transfers and interests subject to estate and gift taxation, estate and gift tax deductions, exclusions and credits, and generation-skipping transfers.
See How to Save Time & Taxes Handling Estates (Matthew Bender) for all the necessary information, including completely filled-in forms as well as estate and gift tax sections of the Internal Revenue Code, to complete the federal estate tax return in the most tax-saving manner.
See Tax, Estate & Financial Planning for the Elderly: Forms and Practice (Matthew Bender) for forms for everything from client intake and retainer agreements to review and appeal of benefit denials, as well as court petitions and clauses for use in drafting durable powers of attorney, health care proxies, wills, and trusts.