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 Form 706 2013

2013-2025 Form

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Video instructions and help with filling out and completing Form 706

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Instructions and help about Form 706

hi everyone I'm going to lecture for a little bit on uh the last part of chapter 13 I told you that we would um that I'd give you guys a walk through on deductions and so forth um so with regard to deductions if you're thinking from a technical perspective of how the deductions are ed per the Internal Revenue code there are actually five categories of deductions um and there's a a chart on the first page um under the deduction section of your text that uh speaks to the different IRC sections and the different categories of estate deductions and the first category is funeral and administrative expenses and debts and um we'll talk a little bit about what kinds of debts the second category are section 2054 expenses which are casualty and theft losses something that you probably wouldn't see as much in practice the third category are section 2055 charitable contributions and there are special rules about charitable contributions of a states t

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