Page 308 - Small Business IRS Training Guides

Objectives

At the end of this lesson, you will be able to:

• Explain the major impact of the TCJA on estate and gift taxes

• Understand the types of issues that may be the subject of a referral to Estate and Gift Tax, and typical income tax
issues arising from estate and gift tax

Contents

Topic See Page

Overview ............................................................................................................................................................. 11061-1

Prior Tax Law ...................................................................................................................................................... 11061-3

New Tax Provision .............................................................................................................................................. 11061-3

Audit Considerations ........................................................................................................................................... 11061-4

Summary ............................................................................................................................................................. 11061-5

73233-102 11061-2 Tax Cuts and Jobs Act