| 释义 |
Form 706-D Form 706-DA form that one files with the IRS to declare certain taxable events related to the business interests of the heir of an estate. When one files a Form 706 to declare an estate tax liability, one may be able to deduct for the portions of one's business owned by heirs. If the heir sells this interest, or some other taxable event occurs, one must file Form 706-D to declare any additional tax liability brought about by the loss of this deduction. |