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Tax Library
US
Internal Revenue Manual
Part 4
Chapter 25

Chapter 25 - Estate and Gift Tax

Browse Chapter 25 - Estate and Gift Tax

in: Chapter 25 - Estate and Gift Tax

Previous Chapter 24 - Excise Tax Next Chapter 26 - Bank Secrecy Act

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

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