ESTATE TAX PAYABLE

CHAPTER 15
Determination of the Net Taxable Estate
Four cases:
• Single resident or citizen decedent
• Single non-resident alien decedent
• Married resident or citizen decedent
• Married non-resident alien decedent
Two Content Layout with Table
• First bullet point here Class Group A Group B
• Second bullet point here Class 1 82 95
• Third bullet point here Class 2 76 88

Class 3 84 90
Two Content Layout with SmartArt
• First bullet point here
Group A
• Second bullet point here
• Task 1
• Third bullet point here
• Task 2

Group B
• Task 1
• Task 2

Group C
• Task 1
• Task 2