@misc{InternalRevenueService2020_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2020},
  month = sep,
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2019},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {InternalRevenueService2020_InstructionsForm706UnitedStates.pdf}
}

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