Instructions for Form 706-NA (10/2006)

United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States (To be filed for decedents dying after December 31, 2005.)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 10/2006

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Instructions for Form 706-NA - Introductory Material
- What's New
General Instructions
Specific Instructions
Instructions for Form 706-NA - Notices
- Paperwork Reduction Act Notice.