Tax Facts

 >

Other
Appendices
Annuity Tables - Overview
Income Tax Tables - Tax Years Beginning in 2010
Annuity Tables - Table I Ordinary Life Annuities - One Life (Male 6-111; Female 11-116) and Table II - Ordinary Joint Life and Last Survivor Annuities (Male 35-60; Female 40-65)
Income Tax Tables - Tax Years Beginning in 2009
Annuity Tables - Table II - Ordinary Joint Life and Last Survivor Annuities - Two Lives (Male 61-85; Female 66-90))
Annuity Tables - Table IIA - Annuities for Joint Life Only - Two Lives (Male 35-73; Female 40-78)
Annuity Tables - Table IIA - Annuities for Joint Life Only - Two Lives (Male 74-86; Female 79-91)
Annuity Tables - Table III (1-12 Years)
Annuity Tables - Table III (13-24 Years)
Annuity Tables - Table III (25-35 Years)
Annuity Tables - Table V - Ordinary Life Annuities - One Life and Table VI -Ordinary Joint Life and Last Survivor Annuities - Two Lives (Ages 35-50)
Annuity Tables - Table VI - Ordinary Joint Life and Last Survivor Annuities - Two Lives (Ages 51-90)
Annuity Tables - Table VIA - Annuities for Joint Life Only - Two Lives (Ages 35-50)
Annuity Tables - Table VIA - Annuities for Joint Life Only - Two Lives (Ages 51-90)
Annuity Tables - Table VII - Percent Value of Refund (1-20 Years)
Annuity Tables - Table VII - Percent Value of Refund (21-40 Years)
Annuity Tables - Suggested Charitable Gift Annuity Rates - Single Life
Tax Tables - Income Tax (Tax Years Beginning in 2010)
Transfer Tax Tables
Tax Tables - Income Tax (Tax Years Beginning in 2009)
One Year Term Rates - Overview
Valuation Tables - Overview
One Year Term Rates - Table 2001
Valuation Tables - Annuity Adjustment Factors Table A (1.0-10.8 Percent)
One Year Term Rates - P.S. No. 58 Rates
Valuation Tables - Annuity Adjustment Factors Table B (1.0-10.8 Percent)
One Year Term Rates - P.S. 58 Rates Calculations
Valuation Tables - Term Certain Annuity Factors (3.0-6.4 Percent)
One Year Term Rates - Table 38
Valuation Tables - Term Certain Annuity Factors (6.6-10.0 Percent)
One Year Term Rates - One Year Term Premiums for $1,000 of Joint and Survivor Life (Second-to-Die)
Valuation Tables - Single Life Annuity Factors (3.0-4.6 Percent)
Valuation Tables - Single Life Annuity Factors (4.8-6.4 Percent)
Valuation Tables - Single Life Annuity Factors (6.6-8.2 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (2.8-3.2 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (3.4-3.8 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (4.0-4.4 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (4.6-5.0 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (5.2-5.6 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (5.8-6.2 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (6.4-6.8 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (7.0-7.4 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (7.6-8.0 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (8.2-8.6 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (8.8-9.2 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (4.0-7.4 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (7.6-11.0 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (11.2-14.6 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (14.8-18.2 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (18.4-21.8 Percent)
Valuation Tables - Term Certain Unitrust Remainder Factors (22.0-25.4 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (4.0-5.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (6.0-7.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (8.0-9.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (10.0-11.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (12.0-13.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (14.0-15.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (16.0-17.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (18.0-19.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (20.0-21.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (22.0-23.8 Percent)
Valuation Tables - Single Life Unitrust Remainder Factors (24.0-25.8 Percent)
Valuation Tables - Term Certain Annuity Factors (1.2-2.8 Percent)
Valuation Tables - Single Life Annuity Factors (1.2-2.8 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (1.0-1.4 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (1.6-2.0 Percent)
Valuation Tables - Unitrust Payout Adjustment Factors (2.2-2.6 Percent)
Valuation Tables - Overview
Reference 1 - Kinds of Property That Can Be Given Under the Uniform Gifts To Minors Act and the Uniform Transfers To Minors Act In the Various States
Valuation Tables - Annuity Adjustment Factors Table A
Reference 2 - Donee's Age at Which Custodianship Established Under the Uniform Gifts To Minors Act (UGMA) or the Uniform Transfers to Minors Act (UTMA) Ends
Valuation Tables - Annuity Adjustment Factors Table B
Valuation Tables - Term Certain Remainder Factors (1.2-2.8 Percent)
Valuation Tables - Term Certain Remainder Factors (3.0-4.6 Percent)
Valuation Tables - Term Certain Remainder Factors (4.8-6.4 Percent)
Valuation Tables - Term Certain Remainder Factors (6.6-8.2 Percent)
Valuation Tables - Term Certain Remainder Factors (8.4-10.0 Percent)
Valuation Tables - Single Life Remainder Factors (1.0-2.8 Percent)
Valuation Tables - Single Life Remainder Factors (3.0-4.8 Percent)
Valuation Tables - Single Life Remainder Factors (5.0-6.8 Percent)
Valuation Tables - Single Life Remainder Factors (7.0-8.8 Percent)
Valuation Tables - Single Life Remainder Factors (9.0-10.8 Percent)
Indexed Employee Benefit Limits - 2006-2010
Citations in Statutes Authorizing Durable Power of Attorney
RMD Tables - Uniform Lifetime
Age of Majority in the Various States
RMD Tables - Single Life
RMD Tables - Joint and Survivor
RMD Tables - MDIB Joint and Survivor Annuity
Tax Tables - Transfer Tax
After-Tax Equivalents
Front Matter
Abbreviations
Abbreviations (Investments)
Planning Point Contributors
Planning Point Contributors (Investments)
EGTRRA 2001 Sunset
How To Use
How To Use (Investments)
Guidex
Guidex A
Guidex B
Guidex C
Guidex D
Guidex E
Guidex F
Guidex G
Guidex H
Guidex I
Guidex J
Guidex K
Guidex L
Guidex M
Guidex N
Guidex O
Guidex P
Guidex Q
Guidex R
Guidex S
Guidex T
Guidex U
Guidex V
Guidex W
Starting Points
Q 1 Starting Point – What is an annuity contract and what general rules govern the income taxation of payments received under annuity contracts?

Q 45 Starting Point – What is business life insurance?
Q 138 Starting Point – What are the tax benefits of employer provided group term life insurance?
Q 245 Starting Point – What is Life Insurance?
Q 324 Starting Point – What are the advantages of a qualified pension, annuity, profit sharing, or stock bonus plan?

Q 365 Starting Point – How is the employer’s deduction for qualified plan contributions limited?

Q 371 Starting Point—What qualification requirements are specific to each type of plan?

Q 429 Starting Point – How are distributions from a qualified plan taxed?

Q 467 Starting Point – What is a split dollar plan?
Q 850 Starting Point – What is the federal estate tax?
Q 900 Starting Point – What is the federal gift tax?
Q 950 Starting Point – What is the federal generation-skipping transfer tax?
Q 1500 Starting Point – What is the federal estate tax?
Q 1509 Starting Point – What is the federal generation-skipping transfer tax?
Q 1517 Starting Point – What is the federal gift tax?
Q 1535 Starting Point – How is investment property valued for federal transfer tax purposes?
Table of Contents
Table of Contents
Table of Contents (Investments)
Tables
Q irct Table of IRC Sections Cited (1 - 99)
Q irct Table of IRC Sections Cited (Investments) (1 - 99)
Q irct Table of IRC Sections Cited (100 - 199)
Q irct Table of IRC Sections Cited (Investments) (100 - 399)
Q irct Table of IRC Sections Cited (200 - 399)
Q irct Table of IRC Sections Cited (Investments) (400 - 999)
Q irct Table of IRC Sections Cited (400 - 408)
Q irct Table of IRC Sections Cited (Investments) (1000 - 1999)
Q irct Table of IRC Sections Cited (409 - 415)
Q irct Table of IRC Sections Cited (Investments) (2000 - 2999)
Q irct Table of IRC Sections Cited (416 - 499)
Q irct Table of IRC Sections Cited (Investments) (3000 - )
Q irct Table of IRC Sections Cited (500 - 999)
Q irct Table of IRC Sections Cited (1000 - 1999)
Q irct Table of IRC Sections Cited (2000 - 2999)
Q irct Table of IRC Sections Cited (3000-)
Q legi Table of 2009 Legislation, Regulations, and Rulings
Q nfls Numerical Finding List (Investments) (Revenue Rulings)
Q nfls Numerical Finding List (Investments) (Revenue Procedures)
Q nfls Numerical Finding List (Investments) (Letter Rulings)
Q nfls Numerical Finding List (Investments) (Miscellaneous)
Tax Facts Navigators
Buy-Sell Navigator
AMT Navigator
Executive Compensation Navigator
Charitable Navigator
Individual Retirement Plan Navigator
Constructive Sale Navigator
Intrafamily and Business Transfer Navigator
Divorce Navigator
401(k) Navigator
Education Navigator
Fully Insured (412(i)) Plan Navigator
Stock Navigator
Life Insurance Trust Navigator
Bond Navigator
Required Minimum Distribution Navigator
Options - Futures Navigator
S Corporation Navigator
TSA Navigator
Welfare Benefit Fund/VEBA Navigator
Annuity Navigator
Health Insurance Navigator
Life Insurance Navigator