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ESTATE TAX RETURN ORGANIZER FORM 706 For decedents dying after December 31 2009 and before January 1 2011 ALERT TRUIRJC 2010 provided an option for the personal representative of a decedent who died during calendar year 2010 to file a Form 706 United States Estate Tax Return or Form 8939 Allocation of Increase in Basis for Property Received from a Decedent.

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