Instructions for Form 706-GS(D) (3/2007)
Instructions for Form 706-GS(D) - Introductory Material
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The Pension Protection Act of 2006 (PPA) has amended the provisions used to determine substantial misstatements of valuation of property. The PPA applies to returns filed after August 17, 2006. See Penalties and Interest below and section 6662(g) for more details.
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File Form 706-GS(D) at the Internal Revenue Service Center listed under Where To File below.
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You can request an automatic 6-month extension of time to file Form 706-GS(D) by filing Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns. For additional information, see Form 7004.
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The 5% credit for certain state generation-skipping transfer (GST) taxes no longer applies to GST transfers made after December 31, 2004. See section 2604 for more information.
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