Estate and Gift Tax
Section 1 - Estate and Gift Tax ExaminationsSection 2 - Campus Estate and GiftSection 3 - Planning, Classification, and SelectionSection 4 - International Estate and Gift Tax ExaminationsSection 5 - Technical Guidelines for Estate and Gift Tax IssuesSection 6 - Report Writing Guide for Estate and Gift Tax ExaminationsSection 7 - Estate and Gift Tax Penalty and Fraud ProceduresSection 8 - Delinquent Returns and Sfr ProceduresSection 9 - Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax CasesSection 10 - Case Closing ProceduresSection 11 - Special Examination ProceduresSection 12 - Valuation AssistanceSection 13 - Appeals, Mediation, and Settlement ProceduresSection 14 - Miscellaneous Procedures