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40. Enter here and on Schedule R Part 2 line 9. SCHEDULE R-1 Form 706 Payment Voucher Executor File one copy with Form 706 and send two copies to the fiduciary. 8. Fiduciary Check here if this Schedule PC is being filed with the original Form 706 or is being filed by the same fiduciary who filed the original Form 706 for decedent s estate. Daytime telephone number 7. Number of Claims. Enter number of Schedules PC being filed with Form 706. Each separate claim or expense requires a separate...
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The IRS on those pre-1997 gifts even though a gift tax return was filed they were able to come back and challenge the value on the estate tax return to increase the value on line four there's the case called Smith they're able to do that you two were able to argue for a lower value, so I've seen many occasions many in which gifts were made in the 1970s 78 79 80s early 90s even sometimes later practitioners believed there were no discounts allowed on gifts among family members the service used to argue family attribution rules that service lost in a series of cases and then finally conceded that in 1992