§6560

1 cases·1 cited

Statute Text — 26 U.S.C. §6560

Statute text not available for this section.

1 Citing Cases

Brandon D. Tomlinson & Shana C. Tomlinson, Petitioners T.C. Memo. 2013-235 · 2013

6560 (West 1994). As a result, she was entitled to receive--and the Form 706 reported that she did receive--his one-halfofcommunityproperty and one-third of his separate property. See Cal. Prob. Code secs. 6401, 6560 (West 1994). 8 The unified credit exempts a minimum amount ofaccumulated wealth from estate tax. Since Joseph didn't make any ta