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Publication 950, Introduction to Estate and Gift Taxes

This publication provides a general understanding of when federal estate and gift taxes apply and when they do not. It explains how much money or property you can give away or leave to your heirs before tax will be owed.


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Publication 950


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Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Page Last Reviewed or Updated: 17-Dec-2012