| 摘要 |
An estate and gift tax estimator having a two-sided pocket part consisting of separate layers of semi-rigid material, whereby each layer is provided with a series of windows for viewing an insert card which is slideably engaged between the two layers defining the pocket. The insert card has a series of columns of numerical data corresponding in location to the windows on the outer layers, such that at least one column corresponds to taxable assets and the other column is a calculation of the estate tax applicable to that amount of taxable assets thereby allowing for the estimation of taxes between the calculated levels. The columns are adjacent to each other such that when a number corresponding to a taxable asset appears in a window, the corresponding estate tax estimate appears in the adjacent window. The insert card is interchangeable and may be oriented in any manner in the pocket part while providing accurate estimations of the estate tax.
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