I just did an amended 706 and found THE TAX BOOK (Deluxe) of more help than QF (Small Business). While both ended up having the info I was looking for (deductible 706 expenses), I found it in a more logical layout in TTB which made it quicker to find. Also TTB had the annual exclusion amounts on a chart all the way back to 1987, where QF's chart only went back to 2000. These back years do come up now and then in conversation. 87 was the first year the 600,000 exclusion started. Believe it or not, before then, just about all estates paid 706 tax, no matter how small.