unified estate and gift tax

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unified estate and gift tax n. in Federal estate taxes, the value of the estate plus gifts upon which no gift tax has been paid are combined to determine the assets upon which the tax is calculated. The estate tax "kicks in" at $600,000 for each deceased person. In larger estates an experienced accountant is virtually mandatory to determine the estate tax (if any) and prepare the tax return. (See: estate tax, gift tax)

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Contemplation of Death gift tax			She had a large taxable estate and had a little less than half of her applicable unified estate and gift tax credit remaining. Using debt to leverage a taxable gift to a QPRT by Benner, Chris; Swartz, Jonathan; Thrasher, Bennett / The Tax Adviser therefore, in 2010, there will no longer be a unified estate and gift tax system. 2001 Tax Act changes require taxpayers to: Review their estate plans by Bunn, Radie G.; Whittenburg, G.E. / The National Public Accountant One basic concept in planning for spouses is to ensure that each one has at least $600,000 of assets in his or her own name to preserve full use of the unified estate and gift tax credit. Protecting client assets by Dixon, Sharon Quinn / Journal of Accountancy			unheterodox unhidden unhindered unhinge unhinged unhistorical unhitch unholiness unhook unhopeful unhostile unhouse unhurried unhurriedness unhurt unhygienic Unica taxatio unicus unidealism unidealistic unidentical unidentifiable unidentified unification unified unified estate and gift tax unifier uniform Uniform Acts Uniform Code of Military Justice Uniform Commercial Code Uniform Computer Information Transactions Act Uniform Consumer Credit Code Uniform Crime Reports Uniform Probate Code uniformity uniformly unify unilateral Unilateral contract unimaginable unimaginative unimagined unimitated unimpaired unimparted unimpassioned unimpeachability unimpeachable unimpeached unimpeded			Unified Design for Manufacturing Unified Development Code Unified Development District Unified Development Ordinance Unified Development Platform Unified Diagnostic Services Unified Digital Switch Unified Dispersion Model Unified Display Interface Unified Display Interface Unified Display Interface Unified Driver Architecture Unified Drug Enforcement Strike Team Unified Earth Space Council Unified EFI Forum Unified Electromagnetic Unified Elementary School District Unified Emergency Care System Unified Emulator Interface Unified Endeavor Unified Energy Systems of Russia Unified Engagement Unified English Braille Code Unified Enterprise Ministry Unified Enterprise Modelling Language Unified Enterprise Survey Program unified estate and gift tax Unified European Gravity Network Unified Extensible Firmware Interface Unified Extensible Firmware Interface Unified Facilities Criteria Unified Facilities Guide Specifications Unified Family Court Amendment Unified Federal Policy Unified Fee Investment Company Unified Field Marketing Discovery Unified Field Test Program unified field theory unified field theory unified field theory Unified Fill Facility Unified Film Organization Unified Financial Golf Associates Unified Financial Management System Unified Financial Securities, Inc. Unified Fine Thread Unified Flow Key Buffer Unified Font Object Unified Foodservice Purchasing Co-Op Unified Force Theory Unified Force Theory Unified Forest Defense Campaign Unified Form for Neurological Stroke Scales Unified format Unified format Unified format Unified Fuel Control

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