Estate and Gift Tax

Estate and gift tax pages explain transfer-tax concepts that sit outside the ordinary wage-and-return workflow but still belong inside a serious tax lexicon. The focus here stays conceptual and educational rather than advisory.

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• Estate Tax
• Gift Tax

What This Section Covers

• The difference between taxes on income and taxes tied to wealth transfer.
• The distinction between lifetime transfers and transfers at death.
• Why estate-and-gift-tax terms belong in the broader tax vocabulary even though they are not part of most annual filing routines.

Related Sections

• Income Tax Basics
• Tax Forms and Filing
• IRS Process and Notices

In this section

• Estate Tax
  Estate tax is the transfer-tax concept associated with certain transfers at death rather than with annual income-tax reporting.
• Gift Tax
  Gift tax is the transfer-tax concept associated with certain lifetime transfers rather than with ordinary annual income-tax reporting.