Income and Estate Taxes?

I need to write a paper that compares and contrasts income and estate taxes. Can you please give me a few good websites with info on each of these?

Public Comments

1. Ummmm...irs.gov 1. Income is an income test. So read the instructions for 1040 and pub 17. 2. The estate tax is a wealth transfer tax. pub 559, 950, 709 and the form/instructions for 706. Pay attention to year 2010. While the government claimed it will get rid of the estate tax for that year only, they have changed the rules to transfer the tax to being an income tax. Estates that wouldn't owe in 2009 (wihch has an estate tax) could leave enough of the wrong kind of assets (items with huge capital gains) to heirs that which to sell them...and they'll actually pay more in income tax in 2010 than they would have paid estate tax in 2009. 3. Be careful when discussing IRAs. These never had the tax paid on them. So they are taxed by in the estate (because they exist) and as income tax by the person who eventually cashes them out. If estate is large enough that it *does* pay tax, the beneficiary gets a ridiculously tiny tax deduction for the pro-rata share of the taxes paid on this one asset.