@misc{InternalRevenueService2004_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2004},
  month = aug,
  url = {https://www.irs.gov/pub/irs-prior/i706--2004.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2003 and before January 1, 2005},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {InternalRevenueService2004_InstructionsForm706UnitedStates.pdf}
}

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