Estate tax in the United States comes into play on the transfer of assets of the estate of a deceased person to their beneficiaries and heirs via a will or as per the state laws of intestacy. Apart from the transfer by will , certain other transfers that are subject to the tax include transfer of an intestate estate or trust, or the payment of certain life insurance benefits or sums to beneficiaries.<\/p>\n\n\n\n
Section 6018 of The Internal Revenue Code<\/a> provides law for filing of estate tax return. The law provides the circumstances in which filing the tax return of estate by the executors is compulsory . The provision under section 6018 of IRC also provides some exceptions to the rule of filing estate tax return .This article discusses an estate tax\u2014not income tax return of an estate <\/a>.<\/p>\n\n\n\n Table of Contents<\/p>\n