Resources

These estate planning resources include a few of the provisions of the Internal Revenue Code that are especially applicable in determining the income tax consequences of transactions involving estates and trusts. The probate resources include materials published by the Standing Committee on Commissioner of Accounts of the Judicial Council of Virginia and the Office of the Commissioner of Accounts of Arlington County. The resource materials provided also include three of the many uniform acts that contain legal rules governing matters relating to trusts and estates. Uniform acts are promulgated by the National Conference of Commissioners on Uniform State Laws.

Estate Planning Resources

• 26 U.S.C. §61 (2013 Edition) Gross income defined

• 26 U.S.C. §102 (2011 Edition) Gifts and inheritances

• 26 U.S.C. §401 (2013 Edition) Qualified pension, profit-sharing, and stock bonus plans

• 26 U.S.C. §691 (2013 Edition) Recipients of income in respect of decedents

• 26 U.S.C. §1014 (2013 Edition) Basis of property acquired from a decedent

• 26 U.S.C. §1015 (2013 Edition) Basis of property acquired by gifts and transfers in trust

• 26 U.S.C. §1411 (2011 Edition) Imposition of tax

Probate Resources

• Guidelines for Fiduciary Compensation

• Commissioner of Accounts Uniform Fee Schedule

• Instructions to Executors and Administrators

Uniform Acts

• Uniform Trust Code

• Uniform Principal and Income Act

• Uniform Power of Attorney Act