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U.S. MASTER ESTATE AND GIFT TAX GUIDE (2027)
Serves as a reliable resource covering topics focused on federal estate and gift tax planning, return preparation, tax payment, and more.
Trusted by tax professionals nationwide
Reflects 2026 federal tax law changes
Cross-referenced to the IRC & CCH® AnswerConnect
A look inside
U.S. MASTER ESTATE AND GIFT TAX GUIDE (2027)
Representative contents
01Tax rates & tax tables
02Individuals
03Corporations
04S corporations
05Partnerships
06Trusts, estates & gift tax
07Exempt organizations
08Income & exclusions from gross income
09Business expenses
10Non-business & itemized deductions
11Tax credits
12Alternative minimum tax
13Depreciation, amortization & depletion
14Sales, exchanges & capital gains
15Retirement plans
16Withholding & estimated tax
17Tax return filing & payment
18Penalties & interest
$100.00
Overview
Trusted by tax professionals nationwide, the U.S. Master Tax Guide® 2027 delivers practical guidance on the latest federal tax law changes affecting 2026 returns. Cross-referenced to the Internal Revenue Code, Income Tax Regulations, and CCH® AnswerConnect for deeper federal tax research.
Why professionals choose this guide
Save research time
Quickly locate answers without searching multiple IRS sources.
Stay current
Reflects current federal tax law changes impacting 2026 returns.
Improve accuracy
Reduce filing errors with trusted editorial analysis.
Identify opportunities
Spot deductions, credits, and planning strategies for clients.
What's new
Updated federal guidance covering tax law changes affecting 2026 returns.
New IRS administrative guidance and regulations incorporated throughout.
Updated planning and compliance content for the current filing season.
Revised deduction and credit information reflecting the latest thresholds.
Expanded references to CCH® AnswerConnect for deeper federal tax research.
Who it's for
CPAs
Enrolled agents
Tax preparers
Accounting firms
Financial advisors
Tax attorneys
Corporate tax departments
Accounting students
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Frequently asked questions
Is the U.S. Master Tax Guide updated annually?
Yes, each edition reflects current federal tax laws and guidance.
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Product details
Title
U.S. MASTER ESTATE AND GIFT TAX GUIDE (2027)
Edition
110th Edition, 2027
Author
M. Rick McLean, Marie-Lise Gaudet, Mark L. Ascher, Mark S. Beasley
Publisher
CCH® Publications
Product ID
10031732-0017
About the author(s)
M. Rick McLeanCA
Associé chez KPMG LLP, Services fiscaux, fusions et acquisitions, il agit comme leader du groupe de fiscalité des réorganisations corporatives du bureau de Toronto. Il est l’auteur de la version originale Understanding Section 55 and Butterfly Reorganizations. M. McLean a présenté de nombreux cours et conférences, notamment pour l’Ordre des CPA, le In-Depth Tax Course, la Fondation Canadienne de Fiscalité, STEP et l’Institut des cadres fiscalistes. Il est gouverneur de la Fondation canadienne de fiscalité.
Me Marie-Lise Gaudet oeuvre dans le domaine de l'approvisionnement public depuis plus de 10 ans. Elle se spécialise en contrats publics découlant de la LCOP. Notaire de formation et véritable juriste de l’entente, elle se distingue par son expérience en regroupements d’achats pour des organismes publics ainsi qu’en gestion des risques contractuels. Elle a siégé sur plusieurs comités pour faire évoluer le cadre légal applicable dans le secteur des approvisionnements publics. Elle a également occupé les fonctions stratégiques de Responsable de l’application des règles contractuelles dans un regroupement d’achats en santé pendant plusieurs années.
Mark L. Ascher, Hayden W. Head Regents Chair for Faculty Excellence, joined the faculty of the University of Texas School of Law in January 2000. Previously, he was the Ralph W. Bilby Professor at the University of Arizona College of Law in Tucson, Arizona. Professor Ascher received a B.A. in 1975 from Marquette University, an M.A. in 1977 from Kansas State University, a J.D. in 1978 from Harvard University, and an LL.M. (in Taxation) in 1981 from New York University.
In 1992, Professor Ascher assumed responsibility for Scott on Trusts, which, in its fifth edition, became Scott and Ascher on Trusts. Since 1986, he has also been primarily responsible for Federal Income Taxation of Estates, Trusts & Beneficiaries.
Professor Ascher is an academic fellow of the American College of Trust & Estate Counsel and a member of the American Law Institute. He was an adviser to the Restatement (Third) of Trusts. He has been a Visiting Professor at a number of law schools, including those of NYU and Cornell.
Mark S. Beasley is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the Department of Accounting at North Carolina State University, in Raleigh, N.C., where he teaches auditing courses in the undergraduate and masters programs. He currently serves as a member of the COSO Board. Dr. Beasley received a BS in accounting from Auburn University and a Ph.D. from Michigan State University.
He is a Certified Public Accountant (CPA) in North Carolina and has worked in public accounting, where he was an Audit Manager with Ernst & Young. Dr. Beasley also worked as a Technical Manager with the AICPAs Auditing Standards Division, in New York City. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Internal Auditors, and the Association of Certified Fraud Examiners. Dr. Beasley also serves as Director of North Carolina State Universitys Enterprise Risk Management Initiative, which provides thought leadership on enterprise risk management and its integration with strategy planning and governance.
Dr. Beasley
He recently served on COSOs Enterprise Risk Management project Advisory Council and the AICPAs Antifraud Programs and Controls Task Force. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force. Dr. Beasley is the co-author of several continuing education courses, an auditing textbook, and an auditing casebook.