Page 309 - Small Business IRS Training Guides
P. 309
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
