rom 106-A United States Additional Estate Tax Return

(December 1978)

Department of the Treasury (Section 2032A of Internal Revenue Code)
Internal Revenue Service

Name of qualified heir or heiress Heir’s or heiress’ social security number

Address of qualified heir or heiress (number and street including apartment number or rural route)

City, town or post office, State, and ZIP code

Decedent's name reported on Form 706 Decedent's social security number Date of death

Tax Computation

1 Value at date of death of specially valued property which passed from decedent to qualified heir or heiress:
(a) Without section 2032A election. . 2 2. 2 ee ee ee ee ee LAC)
(b) With section 2032A election. © 2 2 6 6 eee ee ee ew ee LAD)
(c) Balance (subtract amount on line 1(b) from amount on line 1(a)) .

2 Value at date of death of all specially valued property in decedent’s estat
(a) Without section 2032A election. © 6 1 6 1 ee ee ee
(b) With section 2032A election. . . toe
(c) Balance (subtract amount on line 2(b) from : amount on line 2) -

3 Decedent's estate tax:

(a) Recomputed without section 2032A election (attach computation). . . . .| 3(a)
(b) Reported on Form 706 with section 2032A election. . . . . . . 3(b)
(c) Balance (subtract amount on line 3(b) from amount on line 3(a)). . 6 6 6 ee ee ee
Percentage obtained by dividing amount on line 1(c) by amount on line 2(c). . . «ee ew ee
Multiply amount on line 3(c) by percentage on line4. . . . 1. oo ..
Additional estate tax imposed for previous dispositions or cessation of qualified use of portion of same
specially valued property. . . . SY
Balance (subtract amount on line 6 from amount online5). 2. 1 ek ee ee ee ee
Enter the total of column (d), Schedule A, page2. . «6 we we ee ee ee ee ee
Enter the total of column (e), Schedule A, page2. © 6 6 ee ee ee ee ee ee
10 Balance (subtract amount on line 9 from amount on line8). . . . « « wee ee we [LO]
11 Additional estate tax. Enter the lesser of the amount on line 7 or the amount on tine 10. wee ee UD

MGT Tax Phaseout (complete Part I! only if the disposition of specially valued property or the discontinuance of the qualified use
occurred more than 120 full months (10 years) after but less than 180 full months (15 years) after the decedent’s death. After
180 full months (15 years) after decedent's death, no additional estate tax is due.)

IS

WN

2(a)
2(b)

R
2

FS
Ie

aus

lee he [=|>|

won

12 Enter the number of full months after the decedent's death in excess of 120 months (10 years) when the

qualified heir or heiress disposed of the interest or discontinued the qualifieduse. . . . . . . . . . |J2_]
13 Divide amount on line 12 by60. . . . Be ee IB
14 Multiply amount on line 11 by amount on line Bo... : rare | oa
15 Subtract amount on line 14 from amount on line 11 (but not less than zero) . os ee ~. . . 415
Involuntary Conversions (Complete Part Ill if you elect section 2032A(h) treatment and less than all of the involuntary

conversion proceeds are reinvested in qualified replacement property.)

Describe the replacement property D>...

16 Cost of qualified replacement property. © 6 6 6 6 ee ee et ee ee ee

17 Amount realized from involuntary conversion. . . . . . sw ee ek ke

18 Percentage obtained by dividing amount on line 16 by amount on line 17. cone cre Cae %
19 Multiply amount on line 11 or line 15 whichever is applicable by percentage on line 18. res © Ce

20 Subtract amount on line 19 from amount on line 11 or line 15 whichever is applicable... . + ss - «120

Under penalties of perjury, | declare that | have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declara-
tion of preparer other than taxpayer is based on all information of which preparer has any knowledge.

Signature ‘of taxpayer

Signature of preparer other than taxpayer "Address “(and ZiP code) Date

263-435-1


Form 706-A (12-78)

Page 2

Schedule A.—Disposition of Specially Valued Property or Discontinuance of Qualified Use

Amount received (or fair

Item _| Description of specially valued property and schedule and | Date of disposition (or date ived (01 Special use value.
number | item number where reported on the decedent's Form 705 ‘Qualified use ceased) market value if applicable) ‘See instructions
(a) (b) «© (@) )
1
Enter total of column (d) on line 8, page 1, and total of column (e) on line 9, page 1 .
{YC US. GOVERNMENT PRINTING OFFICE : 1971-0-263-435 263-435-1